基本养老保险基金支出绩效评价指标体系研究

完整的基本养老保险基金支出绩效评价指标体系由基础性指标和评价性指标共同构成,前者是后者形成的基本要素,后者则是对前者的充分反映。具体而言,基础性指标包括投入类、过程类、产出类、效果类四大类指标;评价性指标包括经济性、效率性、有效性三大类指标,整个指标体系由20个一级指标和10个二级指标组成。当其中所有评价性指标数值均可获得时,通过对各项指标值的计分,即可对某一时期内一个地区(或国家)的基本养老保险基金的支出绩效进行量化评分,通过对本期支出绩效的评价,可对下一期支出的改进与调整提供方向和依据,这对处于老龄化加速进程中的基本养老保险制度的改革与完善将起到积极作用。

Formulating Indicators for the Evaluation of Public Pension Expenditure Performance

This paper proposes a set of indicatiors for the evaluation of public pension expenditure performance by studying the theory of evaluation of public expenditure and the realistic demand of the ageing society of China. The complete indicator system consists of initial indicators and ultimate indicators, which interact with each other. The initial indicators include input, process, output and result indicators, and the ultimate indicators include economy, efficiency and effectiveness indicators. Public pension expenditure performance can be evaluated by quantitative means of the indicator framework mentioned before, which can improve the public pension plan to face the challenges of ageing society.