【作者】 张凯；

【导师】 唐新民； 李妍；

【作者基本信息】 云南财经大学 ， 财政学， 2018， 硕士

【摘要】 社会保障是一种为社会中生活困难的居民提供经济福利、保障其生活基本需求的保障系统,属于准公共物品,它的实施与建立的基础是国家通过法律条文强制性手段,包括社会救助、社会保险和社会福利三方面内容。其中养老保险制度是社会保障体系中非常重要的构成部分,它起到了在老年人面对经济困难、缺乏稳定经济来源时,通过制度措施为其提供收入保障老年生活。有学者认为养老保险制度属于准公共物品,具备公共物品的特性,其提供不能完全交给市场,因此需要政府介入其中,而政府干预并承担养老保险的责任主要体现在财政支出上。公共产品理论为政府财政负担养老保险支出责任提供确立的基础,福利经济学理论则指出其意义在于实现社会福利最大化、收入的均等,现实中以家庭为单位的代际养老模式在现今经济、文化迅速转变的今天难以为继,同时依靠个人储蓄和商业保险养老的模式也面临极大的风险,现实状况也要求政府进行干预。在面对现实中城镇化进程的加速、老龄化的到来和转轨成本压力等问题,要做到切实保障老年人退休后生活水平,使其老有所养,探究基本养老保险财政支出绩效至关重要。文章选取2012-2016年作为研究年度区间,在分析财政支出效率绩效时选用数据包络分析法(DEA),通过构建指标,对云南省财政基本养老保险支出与产出的效率进行研究,发现2015年和2016年最近这两年云南省基本养老保险财政支出呈现出规模递减,进一步分析得出云南省财政养老保险资金在预算管理、资源配置等方面需要进一步加强;同时测算并分解Malmquist指数来实现DEA模型对决策单元相对效率的动态分析,结果发现云南省财政基本养老保险支出全要素生产率总体上呈现了下降的趋势,导致这样的结果,技术进步率下降是其主要原因。因此,在加大财政基本养老保下资金的投入基础上,应当注重技术创新。最后,在实证分析和国外经验的基础上,给出了提升云南省基本养老保险财政支出绩效的建议。更多还原

【Abstract】 Social security is a guarantee system for the people living in the society to provide economic welfare and guarantee the basic needs of their lives,it is quasi-public goods.The foundation of its implementation and establishment is the mandatory means by the state through the provisions of the law,including three aspects of social assistance,social insurance and social welfare.And the old-age insurance system is a very important part of the social security system,when the elderly are facing economic difficulties and lack of stable economic sources,it provides income to ensure the elderly life through institutional measures.Some scholars believe that the old-age insurance system belongs to the quasi-public goods and it has the characteristics of public goods,which cannot be completely delivered to the market.Therefore,it is necessary for the government to intervene in it,and the government’s responsibility to intervene and bear the pension insurance is mainly reflected in the financial expenditure.The foundation of public product theory to provide the foundation for the government financial burden of pension insurance expenditure,the theory of welfare economics points out that its significance lies in the realization of the maximization of social welfare and the equality of income,in reality,the model of intergenerational pension with family as a unit is difficult to follow in today’s rapid economic and cultural transformation,at the same time,the model of relying on personal savings and commercial insurance for the aged also faces great risks,the reality also requires the government to intervene.In the face of reality,the acceleration of urbanization process,the arrival of aging and the pressure of transition cost and so on,to protect the living standards of the elderly after retirement,making it a sense of security,explore the basic old-age insurance expenditure performance is crucial.The article selects 2012-2016 years as the annual range of research,data envelopment analysis(DEA)is used to analyze the efficiency performance of fiscal expenditure,research on the efficiency of the expenditure and output of the endowment insurance in Yunnan through the construction of the index,it is found that the financial expenditure of basic pension insurance in Yunnan province has been decreasing in the last two years in 2015 and 2016.Further analysis shows that the financial endowment insurance funds in Yunnan need to be further strengthened in the aspects of budget management and resource allocation;At the same time,the Malmquist index is calculated and decomposed to realize the dynamic analysis of the relative efficiency of the decision unit by the DEA model,the result shows that the total factor productivity of financial basic pension insurance expenditure in Yunnan province has shown a downward trend in general.As a result,the decline in technological progress is the main reason.Therefore,on the basis of increasing the investment of funds under the basic financial endowment insurance,we should pay attention to technological innovation.Finally,on the basis of empirical analysis and foreign experience,it gives some suggestions to improve the financial expenditure performance of basic endowment insurance in Yunnan province.更多还原