Research On Performance Evaluation Of Basic Pension Fund Expenditure

A sound social security system can improve the national happiness index,realize the redistribution of social income,and is a shock absorber to stabilize the society.As an important part of social security,the basic old-age insurance makes the social groups who pay their labor when they are young can obtain the same or similar quality of life level as before while they lose the labor force in old age.With the coming of the aging society,the problems of transition cost and hidden debt appear gradually,and the problems in the operation of pension insurance fund,such as the operation of empty account and non-offset pension fund,are related to the vital interests of the public.Whether or not the insured can be guaranteed a full pension in old age,Sufficient quality of living requirements.At present,there is a lack of practical operation and performance evaluation of basic pension fund expenditure in government work research.This article selects Fujian Province as the research object,takes the national average level as the reference,through the introduction balanced scorecard thought,unifies the analytic hierarchy process,constructs including the finance,the public,the internal process,The basic pension fund expenditure performance evaluation system with 22 indexes of learning and development dimension,and the statistical analysis and calculation of the data from 2007 to 2016,Eliminate the effects of different units by dimensionless processing of the data,and multiply the The weight should be obtained from the comprehensive performance and sub-performance evaluation results of Fujian Province and the whole country.It is found that the comprehensive performance scores of both have an upward trend on the whole,and the important influencing factor is the increase of the coverage of basic old-age insurance.Through the analysis of the sub-indexes,it is found that the financial support is low,the replacement rate of pension insurance is decreasing year by year,the fund balance rate is decreasing,and the maintenance rate caused by the aging problem is increasing in our country.Pay risk increases,sustainable development ability is low and so on.Through the comparison and analysis between Fujian Province and the national average level,we can find out the advantages and disadvantages,and put forward some relevant policy suggestions to improve Fujian Province.And China's basic pension fund expenditure performance level to provide a theoretical reference.