| 居家养老服务体系财税政策空间及顶层设计--基于上海市的实证研究 |
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| 引用本文： | 伍德安,杨翠迎.居家养老服务体系财税政策空间及顶层设计--基于上海市的实证研究[J].财经论丛,2015(2):18-25. |
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| 作者姓名： | 伍德安 杨翠迎 |
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| 作者单位： | 上海财经大学公共经济与管理学院,上海,200433 |
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| 基金项目： | 教育部哲学社会科学基金资助项目(12JZD035)；上海市浦江人才计划资助项目(13PJC054)；上海财经大学2014年研究生创新基金资助项目 |
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| 摘 要： | 财税政策是养老服务财政责任的重要工具变量；政策路径与财力支持能力是核心，直接关系服务体系建设与发展。上海是中国老龄化最突出的地区。本文以问题为导向，基于实际调查与老龄人口服务需求预测；通过居家养老服务财税政策空间及财政支持能力关联分析，从“财税、社保、民政福利”财力统筹及“养、医、康、护、住”服务融合的全局，设计与经济社会发展相适应、满足老年服务需求以及发挥财税政策效能三者相协调的财税支持政策顶层框架，并进行政策效果模拟，制定财税政策分步实施路线。
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| 关 键 词： | 居家养老 养老服务 财税政策 顶层设计 |
Top Design for Fiscal Policies on Service of Aged-care at Home---An Empirical Study Based on Data of Shanghai |
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| WU De-an,YANG Cui-ying.Top Design for Fiscal Policies on Service of Aged-care at Home---An Empirical Study Based on Data of Shanghai[J].Collected Essays On Finance and Economics,2015(2):18-25. |
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| Authors: | WU De-an YANG Cui-ying |
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| Abstract: | Fiscal policies are important instrument variables of fiscal responsibility in elderly care service, and policy routes and financial support capacity constitute the core of the public responsibility, directly related with the construction and development of an aged-care service system.Shanghai is a special area of the most prominent aging problem in our country. Based on field research and forecast of demand for service to the elderly population, this article argues that it is time to in-tegrate social security and other welfare capital into a fiscal pool, and build a comprehensive service system that combines pen-sion, health care insurance, elderly welfare, nursing and housing to improve the life quality of the elderly people.By coordi-nating policy kits and fiscal capacities, it comes to top design for fiscal policies on aged-care at home. |
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| Keywords: | aged-care at home fiscal policy top design |
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