养老服务机构市场化的政府补贴机制研究

Study on the Governmental Subsidization Mechanism for Marketization of Pension Service Institutions

文章基于政府提供养老服务的现实困境,提出了养老服务产品市场化的思路,研究了在政府财政不足的情况下所采用的三种不同的补贴模式。建设期补贴是以政府为主导的负债型投融资模式,政府投入部分资金,其余投资来自于投资主体的自有资本或债务融资,补贴采用标准成本的激励性事前定额补贴模式。经营补贴是指社会投资主体融资建设养老服务机构,政府根据其提供服务的数量、质量、效率等指标,并对投资主体进行考核,对其做出价格补贴的补贴方式。混合补贴的优点在于政府可以根据政府的财力状况,在项目的前期投入一定的资本作为对公共养老服务项目前期补贴,在经营过程中,根据项目的运作成本、谈判产生的相关交易成本及社会对服务价格的承受能力,以确定政府后期对养老机构服务的补贴。这三种模型的建立,为养老服务产品的市场化供给提供了理论依据,民营公助补贴的案例为补贴机制的实施提供了可操作的实践经验。

Considering the actual difficulties that the government faces in providing pension services, this paper proposes the idea of marketization of pension service products, and studies three different modes of subsidization under the conditions of government fina-ncial shortage. The subsidization in establishment period uses a government-led, indebted investment and financing mode, in which the government invests a portion of the fund, and the rest comes from the investors＇ own capital or debt financing. The subsidization adopts an incentive, advance fixed-amount subsidization mode in which a standard cost in involved. Operational subsidization, also referred to as operation-period subsidization, is a mode of subsidization in which the social investors raise fund and set up pension services institu-tions, and the government grants them price subsidies in accordance with the quantity, quality, efficiency and other criteria of the ser-vices provided. The advantage of the hybrid subsidization lies in that the government can, based on its financial position, invest some capital at the early phase of the program as a subsidy on the public pension service program, and during the operation, the later government subsidies are determined according to the operating costs of the program , the transaction costs arising from negotiations and the society＇s service price affordability. The building of these three models provides a theoretical basis for the marketized supply of pension service products, and privately-run public-aided subsidization cases provide workable practical experience for the implementa-tion of the subsidization mechanism proposed.