Research On The Regional Differences In The Efficiency Of Social Security Fiscal Expenditure In China

The 19 th national congress of the communist party of China made important instructions on the construction of the social security system,and clearly pointed out the objectives of the construction of the social security system in China.At present,there is a problem of unbalanced development among different regions in China’s social security finance,which hinders the national pooling of social security.Facing the problem of social security financial pressure and unbalanced development,how to reduce regional differences and improve the efficiency of social security financial expenditure is an urgent problem to be solved in the new era.Therefore,using the scientific method to compare various areas accurately efficiency of social security expenditure,research regional key factors affecting the social security expenditure efficiency,eliminate the differences in regional development imbalance problem,further enhance the efficiency of social security expenditure,to establish effective and sustainable social security system of fiscal expenditure,promote the national social security as a whole has very important practical significance.This paper firstly defines the relevant concepts of social security fiscal expenditure,and analyzes the social security fiscal expenditure according to the public goods theory,public finance theory,fiscal decentralization theory,pareto efficiency theory and X efficiency theory.Is adopted in this paper,based on the DEA-BCC model of social security expenditure has carried on the static analysis,and then using the Malmquist index method the dynamic analysis was carried out on the efficiency of fiscal expenditure on social security,and according to the measure of the efficiency of financial expenditure on social security system clustering analysis method is used to change the 31 provinces in China is divided into four types of regions,finally using Tobit regression model research affect national and social security expenditure efficiency factors in different areas.The conclusion shows that the efficiency level of China’s social security fiscal expenditure is still at a low level.Technical change,pure technical efficiency and scale efficiency are the internal factors affecting the efficiency of social security fiscal expenditure.The external factors affecting the efficiency of social security fiscal expenditure are different in different levels and categories.Finally,it puts forward some Suggestions on the stratification and classification of social security fiscal policy.