A Research On Regional Differences In China’s Fiscal Social Security Expenditure

Fiscal Social Security Expenditure is always a key part of the social security expenditure,and is very important to the consummation of the national social security system.At present,Fiscal Social Security Expenditure is mainly used by governments in the state public finance for the construction of economic and people’s livelihood,ensure the basic people’s livelihood and life,plays an important role in adjusting the gap between the people’s income,stabilizing the economic and social order and development.At present,there are still some problems in the construction of China’s fiscal social security system,such as unclear division of the scope of responsibility of the central and local finance for social security income and expenditure,low level of social security management,and unreasonable structure of fiscal social security expenditure.These problems may further not rationalize enlarge the regional differences of China’s fiscal social security expenditure,which is not conducive to giving full play to its basic safeguard function of social security resource allocation and promoting economic and social equity.How to optimize public expenditures regional differences and promote the fair is the ultimate goal of this article,but the fair does not necessarily represent the social security expenditures "equalization",the significance of the goal is realizing fiscal and regional coordination and sustainable social and economic development,breaking the dual equilibrium system of urban and rural fiscal social security and develop a relatively fair fiscal social security system covering the whole country.This paper focuses on the specific situation of the regional differences in China’s fiscal social security expenditure,the main factors influencing the regional differences,and the research idea of promoting the balance of fiscal social security.After summarizing previous academic studies,firstly,this paper distinguishes the meaning of social security expenditure and fiscal social security expenditure,determines the measuring index of fiscal social security expenditure and analyzes the theoretical basis of the fairness of fiscal social security expenditure in China,including the fairness theory of welfare economics,Rawls’ fairness and justice theory and Marx’s social equity theory.Next,analyzing of regional difference of China’s current fiscal social security expenditure through three indicators that per capita fiscal social security expenditure,the proportion of social security expenditure and fiscal expenditure,the proportion of social securityexpenditure and GDP.It is concluded that the regional difference in the east is the largest among the three regions,and the intra-regional difference is the main reason for the regional difference.Then,the paper calculated three indicators of the fiscal social security expenditure thiel index of each province in China from 2007 to 2017,analyzing the influence of factors such as fiscal decentralization,per capita fiscal income,urbanization and unemployment rate on the differences in the level of fiscal social security expenditure mainly,and analyzing the reasons for the empirical results.Secondly,it analyzes the extent of the differences from the United States,the United Kingdom,Sweden and other developed countries of the financial social security fund use management system,the division of financial and administrative power,as well as the balance of financial social security expenditure structure and so on.Finally,It provides advice to optimize China’s fiscal social security expenditure differences: to expand the coverage of social security,including improve the floating population public expenditures in the process of urbanization,rich social security and welfare project which residents can get,and provide the corresponding security support according to the residents’ need;It is necessary to balance the structure of fiscal social security expenditure,including increasing social relief and welfare,increasing the proportion of social security projects in fiscal expenditure,improving employment insurance subsidies,and enriching pension modes.We should established a standardized transfer and payment system for social security,including raising the level of social security pooling;increasing the level of vertical transfer and payment of social security from the central government to some local governments,and formulating standardized transfer and payment methods based on factors such as the level of migrant population,economic and social development.