山东财经大学学报2024,Vol.36Issue(6) :58-68.

政府基本养老服务事权与支出责任划分研究

Division of Government's Basic Elderly-Care Service Power and Expenditure Responsibility

曹雪姣 曹丹 安秀梅
山东财经大学学报2024,Vol.36Issue(6) :58-68.

政府基本养老服务事权与支出责任划分研究

Division of Government's Basic Elderly-Care Service Power and Expenditure Responsibility

曹雪姣 1曹丹 1安秀梅2
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作者信息

  • 1. 山东财经大学 财政税务学院,山东济南 250014
  • 2. 中央财经大学财政税务学院,北京 100081
  • 折叠

摘要

党的二十大报告提出,实施积极应对人口老龄化国家战略,发展养老事业和养老产业,优化孤寡老人服务,推动实现全体老年人享有基本养老服务.提供基本养老服务是贯彻"以人民为中心"发展观的集中体现,是政府应对人口老龄化问题履行社会管理者职能与建设服务型政府的重要职责,然而在这个过程中,政府应当承担哪些养老事权与支出责任,且这些事权与支出责任在不同级政府间如何划分值得探究.基于此,文章首先对基本养老服务的内涵进行界定,然后分别从理论依据、法律制度依据、现实考察多个维度梳理分析了我国基本养老服务政府间的事权与支出责任划分情况及存在的问题,并在此基础上从优化顶层设计、强化统筹管理、规范政府购买制度、强化治理效能、加大财力保障制度、强化资金绩效管理六个方面提出相应的政策建议,以健全政府基本养老服务事权与支出责任划分.

Abstract

The Report to the 20th CPC National Congress proposes to implement the national strategy of actively responding to population aging,develop elderly-care services and industries,optimize services for elderly people living alone,and promote the realization of basic elderly-care services for all elderly people.Providing basic elderly-care services is a concentrated manifestation of the"people-centered"development concept,and an important responsibility of the government to fulfill its functions as social managers and build a service-oriented government in response to the aging population issue.It is worth exploring what elderly-care responsibilities and expenditure obligations the government should undertake in this process,and how these powers and expenditure responsibilities are divided among different levels of government.This study first defines the connotation of basic elderly-care services,and then analyzes the division of powers and expenditure responsibilities among governments in China basic elderly-care services and the existing problems from multiple dimensions including theoretical basis,legal system basis,and practical investigation.And on this basis,corresponding policy recommendations are proposed from the six aspects of optimizing top-level design,strengthening overall management,standardizing government procurement system,enhancing governance efficiency,increasing financial security system,and strengthening fund performance management so as to establish a sound division of government powers and expenditure responsibilities in basic elderly care-services.

关键词

人口老龄化/基本养老服务/事权与支出责任划分

Key words

population aging/basic elderly-care service/division of power and expenditure responsibility

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出版年

2024
山东财经大学学报
山东财经大学

山东财经大学学报

CHSSCD
影响因子:0.554
ISSN:1008-2670
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