兰州财经大学机构知识库

随着经济发展水平的日益提高，国家越来越重视民生问题，我国的社会保障体系也基本建立，这为我国经济社会的发展提供了强大的支撑。与此同时，我国人民在满足基本物质生活需求的基础上也越来越追求更高的生活质量，但目前我国社会不平衡不充分发展的主要矛盾仍然存在，而建立完善的社会保障体系是解决当下主要矛盾的内在要求。尽管我国社会保障制度日益完善，但是由于各地区受不同因素的影响，导致我国社会保障服务水平仍然存在较大差异，尤其是西部地区，由于基础条件受限，社会保障基础薄弱，对于实现社会保障服务均等化的目标更是当下一大难题，亟需找到措施并针对性地予以解决。

本文研究的重点就是西部地区财政社会保障支出的差异，并根据差异测度结果分析影响因素，找到缩小区域差异的解决办法。首先，通过对西部十二省的相关经济指标进行现状和发展趋势分析；其次，利用泰尔指数对西部十二省财政社会保障支出方面存在的差异进行测度；再次，进一步分析其支出差异的主要影响因素；接着，利用差异测度结果建立面板数据的时点个体固定效应模型进行实证检验，得出：经济发展能力指标和财政能力指标是影响西部地区财政社会保障支出差异最主要的因素，能够对缩小西部地区财政社会保障支出差异起到关键的作用，但是财政分权、财政支出结构、失业率和人口老龄化等相关因素对西部地区财政社会保障支出差异有负面效应，会进一步扩大西部地区财政社会保障支出差异；最后根据实证结果提出建议：从促进西部地区经济发展、合理调整财政支出结构、完善财政分权体制和财政社会保障支出预算管理体制及规范中央对地方的转移支付制度等方面来缩小西部地区财政社会保障支出差异。这也是保障和改善民生，促进西部地区社会保障服务均等化的现实需要。

With the increasing level of economic development, the country pays more and more attention to people’s livelihood, and China’s social security system has been basically established, which provides a strong support for China’s economic and social development. At the same time, our people are more and more pursuing higher quality of life on the basis of meeting the basic material needs. However, at present, the main contradiction of China’s social imbalance and inadequate development still exists, and the establishment of a sound social security system is the internal requirement to solve the main contradiction. Although China’s social security system is becoming more and more perfect, due to the influence of different factors in different regions, there are still great differences in the level of social security services in China. Especially in the western region, due to the limited basic conditions and weak social security foundation, it is a big problem to achieve the goal of equalization of social security services, It is urgent to find measures to solve the problem.

This paper focuses on the differences of financial and social security expenditure in the western region, and analyzes the influencing factors according to the difference measurement results, so as to find solutions to narrow the regional differences. Firstly, through the analysis of the current situation and development trend of the relevant economic indicators of the 12 western provinces; secondly, the paper uses the Theil index to measure the differences in the financial and social security expenditure of the 12 western provinces; thirdly, it further analyzes the main influencing factors of their expenditure differences; and then, it uses the difference measurement results to establish the time point individual fixed effect model of panel data for analysis The empirical test shows that: economic development ability index and financial ability index are the most important factors affecting the difference of financial social security expenditure in the western region, which can play a key role in narrowing the difference of financial social security expenditure in the western region, but financial decentralization, financial expenditure structure, unemployment rate and population aging and other related factors have a significant impact on the difference of financial social security expenditure in the western region Finally, according to the empirical results, this paper puts forward some suggestions: to narrow the gap of financial and social security expenditure in the western region from promoting the economic development of the western region, reasonably adjusting the structure of financial expenditure, improving the fiscal decentralization system and the budget management system of financial and social security expenditure, and standardizing the central to local transfer payment system The difference of security expenditure. This is also the practical need to ensure and improve people’s livelihood and promote the equalization of social security services in the western region.