财政视角下养老服务业供给侧结构性改革思考——以湖南为例

廖建江; 胡振华

财政视角下养老服务业供给侧结构性改革思考——以湖南为例

引用本文：廖建江，胡振华.财政视角下养老服务业供给侧结构性改革思考——以湖南为例[J].湖南大学学报社会科学版,2017,(4):89-94

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作者	单位
廖建江，胡振华	（中南大学商学院，湖南长沙 410083）

中文摘要:当前，国内人口老龄化速度明显加快，大力发展养老服务业，改善养老服务供给，满足数量庞大的老年群体多方面需求，事关经济社会发展全局，事关百姓福祉。本文总结回顾了一些学者对养老服务业发展中政府定位与作用的研究观点，认真分析了湖南养老服务业供给中存在的问题，认为湖南养老服务业在供给主体、供给分布、供给内容、供给方式和供给能力等方面都存在不少问题，应当正确定位政府在养老服务业发展中的职能，积极引导供给主体多元化，着力改进供给方式，不断提升供给质量，妥善解决人口老龄化带来的社会问题。

中文关键词:养老服务供给财税政策

Supply Side Structural Reform of Old-age Service Industry from Financial Perspective：A Case Study of Hunan Province

Abstract:The aging rate of the domestic population is accelerating significantly in recent years.Therefore，development of old-age service industry，improvement of the old-age services supply，meeting the large number of elderly groups in many ways are related to the overall situation of economic and social development as well as peoples welfare.In this paper，some scholars views on the role of government in the development of pension services are reviewed，and problems in the supply of old-age service in Hunan are analyzed.We think that Hunan old-age service industry has many problems in the supply subject，the supply distribution，the supply content，the supply way and the supply ability.The government should determine the function in the development of old-age service，guide the diversity of the supply subject，improve the supply mode and supply quality and solve the social problems caused by old aging population.

keywords:pension services supply fiscal and taxation policy

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