摘要
养老服务业财政制度是促进养老服务业发展的财政支持制度,也是解决其发展资金的有效措施。随着国家的重视,多部相关政策法律陆续出台,起到了一定的引导作用,但还存在着一些问题,如中央和地方财政责任划分、财政投放总量和投入结构、财政补贴模式和方式等方面需要调整。产生这些问题的主要原因是现行制度的公平性和效益性不足,有必要把公平和效益的价值取向落实到具体制度完善中,有针对性地解决现行制度问题。
The financial system of the pension service industry is a financial support system to promote the development of old-age service industry,and also an effective measure to solve its development funds.With the attention of the state,a number of relevant policies and laws have been issued in succession,which have played a guiding role to some extent.However,there are still some problems such as unclear financial responsibilities of the central and local governments,unreasonable investment structure and unreasonable subsidy mode.The main reason is the lack of fairness and efficiency of the current system.Therefore,the value orientation of the equity and efficiency will become the path selection,which will be implemented into the improvement of the specific system,and solve the current system problems pertinently.
作者
宋东明
Song Dongming(College of Law,Liaoning University,Shenyang Liaoning 110036;College of Law,Shenyang Normal University,Shenyang Liaoning 110034)
出处
《沈阳师范大学学报(社会科学版)》
2020年第1期67-73,共7页
Journal of Shenyang Normal University(Social Science Edition)
基金
辽宁省科技厅重点科研项目(圆园员苑在阅园员缘)
关键词
养老服务业
财政制度
财政投入
财政补贴
pension service industry
financial system
financial input
financial subsidies