中央财政对社会保障的投入是社会保障资金的主要来源之一,它是中央财政为建立和完善收入再分配制度——社会保障及配套服务均等化的制度安排.但由于目前的考核机制是以经济增长目标为宗旨的,而且追求的是高投资、低消费和高增长的模式,从而使得社会保障转移支付资金极有可能被任意的挪用和挤占,而产生资金的“瞄偏性”问题.本文从社会保障资金配置和中央财政对社会保障资金支出提升效率这两个方面,构建了中央财政对社会保障转移支付绩效评估指标结构体系,从而对转移支付绩效进行DEA评估.由所得的离散系数可知,对社会保障转移支付资金配置效率和提升状况效率的赋权分别为0.592和0.408.由于100个样本县市对社会保障及配套服务转移支付资金配置效率的均等化程度不高,还有较大的提升空间,因此,对社会保障及配套服务转移支付资金配置效率应赋予更大的权重.笔者认为,摒弃部分旧的评估指标、建立新的绩效评估机制是提高中央财政对社会保障转移支付效率的关键.%The funds investment of the central finance to social security is one of the main sources of social security, and is the arrangement of the central government for the establishment and perfection of income redistribution system-equalization system of social security and supporting services. Due to the fact that the current assessment mechanism is based on economic growth and pursues a development mode of the high investment, low consumption and high growth, the social security funds are very likely to be arbitrarily embezzled and misappropriaed and thus, aiming bias problem of funds appears. This paper establishes evaluation index system of social security payment transfer performance of the central finance in the perspectives of social security funds allocation and expenditure efficiency of social security funds of the central finance. Thus we can do DEA assessment to the transfer payment performance. The discrete coefficients show that the social security funds allocation efficiency and enhancement efficiency of empowerment are 0. 592 and 0.408 respectively. Due to the fact that the equalization degree of allocation efficiency of social security and service transfer payment funds of 100 cities is not high and has a larger promotion space, therefore, the author thinks that more weights should be given to the allocation efficiency of social security and service transfer payment fund. The author thinks abandoning some old evaluation index and establishing a new performance evaluation mechanism are the key points to improve social security payment transfer efficiency.
展开▼
