美国财政社会保障支出公平性分析及启示

本文以2000-2011年美国财政社会保障支出数据为基础,采用基尼系数、集中指数等分析工具对美国各州政府间财政社会保障支出的公平性、美国联邦和州政府间财政社会保障支出的合理性等问题进行了分析,最终得出了美国财政社会保障支出总体公平性较高的结论。在此基础上,对我国社会保障制度发展提出了扩大中央财政在财政社会保障支出中所占比重、合理划分各级政府的社会保障财权和事权、规范转移支付形式等建议。

Analyze on American financial social security expenditure and revelation

Based on the 2000- 2011 state financial expenditure on social security data in the American Statistical Yearbook, the paper analyzes the fairness of American inter - state government financial expenditure on social security and the rationality between federal and state government financial expenditure on social security by calculating the Gini coefficient and Concentration index. Eventually we come to the conclusion that overall the fairness of the U. S. financial social security expenditure is relatively high. And on this basis, we put forward some recommendations of the development of China＇s social security system, such as expanding the proportion of the central government fiscal spending on social security, dividing the property rights and powers of social security of all levels of government more rationally, standardizing the form of transfer payments and so on.