湖南省社会保障财政支出的地区差异及收敛性研究

In order to solve the problem of regional differences ,balance social security resources, this paper uses the method of Taier index decomposition and σ convergence, adopting three indicators of per capita social security financial expenditure, per capita social security financial expenditure divided by Per capita GDP, and per capita social security financial expenditure divided by per capita financial expenditure. This three indicators comprehensively analyze the regional differences and the trend of social security fiscal expenditures in Hunan Province. The main conclusions are as follows: First, from the perspective of per capita expenditure, the regional differences in social security fiscal expenditures in Hunan Province are generally shrinking, and appear σ convergence trend. Second, the overall difference in the level of social security expenditure is mainly caused by the gap between the four zones, and it is characterized by divergence. Third, the regional differences in the social security fiscal expenditure burden are generally on the rise, and this trend is mainly caused by the gap between the four zones, and there is no convergence.