论文部分内容阅读
目的:测算在满足纵向均等化的情况下,各级财政对居民医保的投入比例,即财政筹资结构。方法:以基层财政补助基尼系数作为均等程度的量化指标,利用江苏省有关数据建立回归模型,得到上级财政筹资比例与基层财政筹资比例均等程度之间的函数关系。结果:满足不同均等程度的情况下,上级财政的筹资比例为:基层财政筹资比例基尼系数为0.10～0.20之间,上级财政筹资比例为24.07%～47.58%;基尼系数为0.20～0.30之间,上级财政筹资比例为10.31%～24.07%。结论:居民医保的财政筹资结构划分,应当以财政纵向均等为基础,选择合理政策目标,因地制宜地确定各级财政的出资责任。
PURPOSE: To measure the proportion of investment in health insurance for residents at various levels, ie, the structure of financial funding, in the context of meeting the vertical equalization. Methods: Using the Gini coefficient of grassroots financial assistance as a quantitative indicator of the degree of equality, a regression model was established based on the data of Jiangsu Province to obtain the functional relationship between the proportion of higher-level financial fund-raising and the proportion of basic-level financial fund-raising. Results: In the case of different levels of equalization, the ratio of fund-raising at the higher level was as follows: the ratio of fund-raising at the grass-roots level was 0.10-0.20; the ratio of fund-raising at the higher level was 24.07% -47.58%; the coefficient of Gini at 0.20-0.30, The proportion of higher-level financial funding for the 10.31% ~ 24.07%. Conclusion: The classification of residents’ health care financing structure should be based on the vertical fiscal equality, select the reasonable policy objectives and determine the responsibility of capital contribution at all levels according to local conditions.