Research On Operational Performance Evaluation Of Social Insurance Eficiency

Social insurance is closely related to every resident's life,covering many aspects such as pension,medical treatment,childbirth,work and so on.The higher the development level of social insurance,the more it can reflect the fairness of a society.In order to build a well-off society in an all-round way by 2020,the report of the Nineteenth National Congress put forward that a multi-level social security system covering the whole people,coordinating urban and rural development,with clear powers and responsibilities,appropriate security and sustainable development should be built in accordance with the requirements of bottom line,network weaving and mechanism building.Only by understanding the actual implementation of social insurance financial expenditure and adopting feedback from governments at all levels,citizens and third-party evaluation agencies,can our government rationally allocate fiscal revenue among different regions and narrow the differences of social development level among provinces and cities in our country.Therefore,the establishment of a more perfect social insurance system also puts forward new requirements for the performance evaluation of social insurance operation.This paper evaluates the operational efficiency of social insurance in China from the perspectives of government financial expenditure,participation rate,income and expenditure of social insurance funds and sustainability,and provides a factual basis for the construction of the performance evaluation system of social insurance operation in China.On the basis of sorting out and drawing lessons from the existing research results at home and abroad,the author designs the performance evaluation system of social insurance operation from six aspects: general situation,endowment insurance,medical insurance,unemployment insurance,industrial injury insurance and maternity insurance,including insurance participation rate,the number of payable months of insurance fund,the proportion of insurance fund expenditure in regional GDP,substitution rate,maintenance ratio and social insurance.The government financial subsidy accounts for the proportion of the total regional financial expenditure,the cumulative balance rate of insurance funds,insurance payment rate and other secondary indicators.Based on the performance evaluation system of social insurance operation,the author uses factor analysis,analytic hierarchy process and cluster analysis to evaluate the performance level of social insurance operation in 31 provinces and municipalities in China from 2015 to 2017.According to the evaluation results,the following conclusions can be drawn:(1)The performance level of social insurance operation in China is still in the primary stage,and most provinces and municipalities have low performance scores,of which 17 provinces and municipalities have not reached the average score,deviating from the average performance level of social insurance operation;(2)the performance of social insurance operation in China's provinces and municipalities shows the characteristics of regional inequality,which is manifested in the eastern part of China.The regional social insurance performance level is higher than that of the western region,and the southern region is higher than that of the northern region.(3)There is a positive correlation between the provincial and municipal social insurance performance and the economic level of the provinces and municipalities in China.Four regions in the north of Guangzhou and Zhejiang are far higher than the average.The social insurance performance score of provinces and cities with medium economic development level is in the middle range.The social insurance performance level of economically backward areas is low.