基本养老保险基金支出绩效:评价标准设计研究

发布时间：2018-03-09 04:12

本文选题：基本养老保险基金支出　切入点：绩效评价　出处：《上海经济研究》2017年07期 　论文类型：期刊论文

【摘要】：基于公共支出评价原理,在构建基本养老保险基金支出绩效评价指标体系的基础上,该文着重对该指标体系中各项计分指标的评价标准设计进行了深入的理论研究。通过指标概念界定、历史数据回顾、国际经验借鉴以及理论极值推定等多维度的深入分析,对指标体系中的全部17个计分指标逐项进行研究,并设计出相应的满分标准值与及格标准值。由此将基本养老保险基金支出的绩效评价从理论构建落实到操作层面,为实现指标可度量、绩效可比较提供了现实的技术工具。通过采集各指标历年数据,便可对我国基本养老保险基金支出的"3E"绩效进行连续年份的量化评分,及时发现制度运行中亟待解决的问题,有的放矢地制定相应调整对策,为下一期支出的改进与调整提供方向和依据。这对于推进我国养老保险制度的改革与完善,维护基本养老保险制度的财务可持续性与制度稳定性具有现实意义与积极作用。
[Abstract]:Based on the principle of public expenditure evaluation, and on the basis of constructing the performance evaluation index system of basic pension fund expenditure, This paper focuses on the in-depth theoretical study on the design of the evaluation criteria for the scoring indexes in the index system. Through the definition of the index concept, the review of historical data, the international experience and the theoretical extreme value presumption, etc. This paper studies all 17 scoring indexes in the index system, and designs corresponding full score standard value and passing standard value. Therefore, the performance evaluation of basic pension fund expenditure is carried out from theoretical construction to operational level. In order to realize the index can be measured and the performance can be compared, it provides a practical technical tool. By collecting the data of each index in the past years, the "3e" performance of the basic old-age insurance fund expenditure in our country can be quantified in consecutive years. Find out the problems that need to be solved in the operation of the system in time, formulate the corresponding adjustment countermeasures in a targeted manner, and provide the direction and basis for the improvement and adjustment of the next period of expenditure, which will promote the reform and perfection of the pension insurance system in China. It is of practical significance and positive effect to maintain the financial sustainability and institutional stability of the basic old-age insurance system.
【作者单位】：上海社会科学院城市与人口发展研究所;
【基金】：国家社会科学基金项目(项目编号:CJY2008017) 国家留学基金公派访问学者项目(项目编号:201408310039) 上海市人才发展资金资助项目(项目编号:201470)的部分成果
【分类号】：F840.4;F842.67

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