社会保障均等化转移支付:逻辑阐释、方案建构与效果评估  

Equalization Transfer Payment of Social Security:Logical Interpretation,Institutional Construction and Effect Evaluation

作　　者：张宗良 褚福灵[1,3] ZHANG Zongliang;CHU Fuling(School of Insurance,Central University of Finance and Economics,Beijing 102206,China;Office of the Foreign Affairs Committee of the CPC Shandong Provincial Committee,Jinan 250014,China;China Social Security Research Center,Central University of Finance and Eeconomics,Beijing 102206,China)

机构地区：[1]中央财经大学保险学院,北京102206 [2]中共山东省委外事工作委员会办公室,山东济南250014 [3]中央财经大学中国社会保障研究中心,北京102206

出　　处：《当代经济科学》2025年第2期19-40,共22页Modern Economic Science

基　　金：国家社会科学基金后期资助一般项目“社会保障国际标准与运行参数研究”(22FGLB077);国家发展和改革委员会国民经济综合司2022年度研究课题“中国特色社会保障体系建设研究”;北京市习近平新时代中国特色社会主义思想研究中心专项课题重点项目“京津冀协同发展战略下健全首都多层次社会保障体系路径研究”(23LLGLB034)。

摘　　要：基于民生增量需求和有限财力约束的双重压力,推进基本社会保障均等化成为解决社会保障发展不平衡不充分问题的必要之选,而构建科学规范的均等化转移支付标准体系和方案模型成为关键。利用2011—2020年中国省级财政数据验证社会保障均等化转移支付方案的实际效果。研究发现:社会保障转移支付并非简单资金转移,各地区社会保障的收支缺口与其经济发展水平和财政收入能力之间并无严格的对应关系;与均等化标准相比较,全国范围内实际社会保障转移支付额度已得到较为充分的中央财政资助;现行社会保障转移支付策略的再分配倾向不足,反而加大了区域内部及区域间社会保障支出水平和能力的不平衡。因此,未来制度建设不仅要关注财力问题,更要着力解决分配问题,必须坚持财政转移支付的理论基础和社会保障制度的中国特色,并创新多种配套机制以提供支持。The construction of China’s social security system relies on the involvement of government functions and the sharing of financial responsibilities.Social security expenditure,as one of the necessary means,needs to meet the demand for public service-oriented finances in ensuring people’s livelihoods while also evaluating the government’s expenditure pressure under limited financial capacity.Therefore,achieving equalization of basic social security becomes a necessary choice,while constructing a scientifically standardized system of equalization transfer payment standards and scheme models becomes crucial.This paper focuses on the equalization of basic social security across regions,addressing the disparities in regional social security financing and the practical issues of transfer payments.It proposes a logical framework,standard system,and measurement model for equalized social security transfer payments.Furthermore,the paper utilizes provincial fiscal data from China spanning 2011 to 2020 to calculate the funding gaps in social security and evaluate the effects of transfer payment equalization.The research posits that the imbalance in social security revenue and expenditure constitutes an intrinsic motivation for central government transfer payments to localities,yielding several new findings:(1)Social security transfer payments are not merely simple financial transfers,because in reality,there is no strict correspondence between the gap in social security revenue and expenditure among provinces and their respective levels of economic development and fiscal revenue capacity;(2)In comparison to equalization standards,the actual amounts of social security transfer payments nationwide have received substantial support from central fiscal resources,which starkly contrasts with previous concerns regarding local social security financing;(3)The current redistribution tendencies of social security transfer payment strategies are insufficient,exacerbating imbalances in social security expenditure levels and capac

关 键 词：社会保障支出 基本公共服务均等化 转移支付 标准财政收支 成本差异 

分 类 号：F812.45[经济管理—财政学]