| 中国养老服务财政支出效率评价及影响因素分析 |
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| 引用本文：李长远.中国养老服务财政支出效率评价及影响因素分析[J].财经理论与实践,2022,(6):101-107 |
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| 中文摘要:首先，构建养老服务财政投入和产出的评价指标体系，利用我国30个省省际面板数据，采用Super-SBM DEA模型，对各省的财政支出效率进行测量及对比分析；其次，利用Tobit面板数据回归模型剖析影响养老服务财政支出效率的主要因素。结果表明：我国东、中、西部养老服务财政支出综合技术效率排序为西部地区>东部地区>中部地区，综合技术效率无效很大程度上是由纯技术效率和规模效率决定的，提高总效率的策略在于提高预算管理水平和优化财政资源配置。城镇化水平对养老服务财政支出效率具有显著的正向影响，财政自给能力、社会养老资源（养老保险基金累计结余）具有显著的负向影响。基于此，可以通过增加财政支出、选好财政投入方向、不断优化财政投入方式等策略提升我国养老服务财政支出效率。 |
| 中文关键词:养老服务 财政支出 效率 影响因素 |
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| Evaluation of Financial Expenditure Efficiency of Elderly Care Services and Analysis of Influencing Factors of China |
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| Abstract:Firstly, this paper, using SBM-DEA model, constructs the evaluation index system of financial input and output of elderly care services, measures and compares the financial expenditure efficiency of each province, using 30 inter provincial panel data in China; Secondly, this paper analyzes the main factors affecting the financial expenditure efficiency of elderly care services, using Tobit panel data regression model. The results show that the comprehensive technical efficiency of financial expenditure on elderly care services in eastern, central and western China is as follows: western region >eastern region >central region. The ineffectiveness of comprehensive technical efficiency is largely determined by pure technical efficiency and scale efficiency. The strategy to improve the overall efficiency lies in improving the level of budget management and optimizing the allocation of financial resources. The level of urbanization has a significant positive impact on the financial expenditure efficiency of pension services, and the degree of financial freedom and social pension resources (cumulative balance of pension services) have a significant negative impact. Based on this, this paper puts forward some strategies to improve the efficiency of financial expenditure on elderly care services, including increasing financial expenditure, selecting the direction of financial investment, constantly optimizing the mode of financial investment and so on. |
| keywords:elderly care service expenditure efficiency influencing factor |
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