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Research On The Expenditure Performance Of Social Security Fund In China

Posted on:2022-01-25Degree:MasterType:Thesis
Country:ChinaCandidate:J F QinFull Text:PDF
GTID:2506306524459674Subject:Financial audit and risk management
Abstract/Summary:PDF Full Text Request
Social security involves a large number of people.As an important department of the government,social security department should pay more attention to government performance.To measure and evaluate social security performance needs to use scientific methods.The evaluation results not only contribute to the theoretical research of social security,but also provide reference for relevant departments to formulate policies.At present,there are many researches on social security performance evaluation,most of which are theoretical research and policy combing,and few qualitative analysis results.In view of this,this paper combines regression analysis and data envelopment analysis to systematically evaluate the operation performance of China’s social security fund,obtains the efficiency value of social security fund expenditure of different provinces in 2009-2018 from the perspective of capital movement,horizontally ranks the efficiency value of different provinces,and gives suggestions for improvement according to the number of slack variables and residual variables.The overall writing ideas of this paper are as follows:firstly,review the relevant research literature at home and abroad to understand the historical evolution,research status and theoretical basis of the research on social security fund expenditure performance.Secondly,it summarizes the current situation,problems and reasons of social security fund expenditure in China.Thirdly,on the basis of the research results of the existing social security fund expenditure performance index system,aiming at the current social security fund expenditure problems,this paper constructs a comprehensive and feasible index system.That is to say,according to the performance objectives and principles of social security fund and the construction process of index selection,the specific indicators that can reflect the expenditure performance of social security fund are determined to form a comprehensive evaluation model that takes into account both theory and practice.In addition,according to the statistical data,using statistical software to calculate the results,it is more reasonable to quantify the expenditure performance of social security fund,and make a comprehensive evaluation of social security fund performance activities.Combined with the results of performance evaluation,aiming at the lack of efficiency of social security fund,this paper puts forward countermeasures and suggestions for improving the performance of social security fund expenditure in China from the level,structure,cost and system of social security fund expenditure.Finally,the paper summarizes the article and points out the shortcomings of this paper and the future research direction.In the empirical analysis,dea-bcc model and DEA Malmquist model are selected to make static analysis and dynamic analysis on the performance of China’s social security fund.Through dea-bcc analysis,we can draw the following conclusions:from 2009 to 2018,only Guangdong Province has a comprehensive efficiency value of 1,and the rest of the provinces are non DEA efficient,and most of the provinces and autonomous regions in China are not DEA efficient,whether pure technical efficiency or scale efficiency.Through DEA Malmquist analysis,the following conclusions are drawn:vertically,the overall total factor production change rate is in a slow upward trend from 2009 to 2018,which indicates that the growth rate of China’s social security fund expenditure is unstable,but the overall trend is good;horizontally,there are no provinces with pure technical efficiency of 1 and scale efficiency of less than 1 in 31 provinces,which indicates that all provinces should reduce social security fund investment Increase the output of social security fund.This paper mainly makes innovations in research methods and perspectives.Data envelopment analysis(DEA)is widely used in the field of performance evaluation,which is more objective than other methods.Therefore,this paper also uses this method to evaluate the performance of China’s social security fund expenditure.In addition,this paper pays more attention to the performance of social security fund from the perspective of expenditure.The evaluation of the research object is also the performance evaluation of relevant government management agencies,which has reference significance for improving the management of social security fund in China.
Keywords/Search Tags:social insurance fund, government performance, DEA method, performance evaluation index
PDF Full Text Request
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