政府审计视角下县域养老服务问题及对策研究——以C市Y区为例

Research on the Problems and Countermeasures of County-level Elderly Care Services from the Perspective of Government Audit: A Case Study of Y District, C City

成果信息
DC信息
传播影响力
本库下载频次:
本库浏览频次:
CNKI下载频次:0

归属院系：

政治与公共管理学院

作者：

刘皓

导师：

青维富

导师单位：

法学院

学位：

硕士

语种：

中文

关键词：

政府审计;养老服务;县域

摘要：

内容摘要中国人口结构正在发生变化，人口老龄化程度正在加深，截至2024年底，我国60岁以上老年人口31031万人，占总人口的22%，老龄化进程已进入最快时期，养老服务的刚性需求愈发凸显。人口老龄化不断加剧的趋势事关我国经济社会发展全局，深刻影响着我国的现代化发展进程，并对我国人民群众福利保障与社会长治久安构成挑战。党的十八大以来，党中央根据我国人口发展规律和养老服务发展现状，积极应对人口老龄化带来的严重挑战，制定积极应对人口老龄化国家战略的重要举措，提出完善发展养老事业和养老产业政策机制，努力增加实现老有所养、老有所依愿景必需的基础性、普惠性、兜底性养老服务有效供给，推动我国养老服务各项事业实现高质量发展。然而，由于我国社会经济发展尚存在不均衡不充分现状，养老服务发展在各地面临的问题也不尽相同，其中县域作为具有完整行政功能的基层行政单元，因此探索县域养老服务如何发展具有典型示范作用。政府审计作为强化公共受托责任、提高社会经济效率的重要工具，在政府治理过程中有着不可替代的地位与作用，也是强化党和国家各项养老政策贯彻落实的坚强力量，从政府审计角度探索养老服务发展有着客观性、公正性、全局性的优势。本文通过C市Y区的养老服务发展案例，结合政府审计角度，对县域养老服务发展问题现状、原因分析和相关对策建议三个方面进行了研究。首先梳理文献综述成果，对国内外县域养老服务发展的研究做简要概述，结合C市Y区实际，从养老服务设施覆盖、养老模式创新等方面，介绍以Y区为代表县域的养老服务发展现状和成效。着重从审计案例出发，总结政府审计视角下C市Y区养老服务在财政资金管理使用及绩效、社区居家养老服务设施及养老机构管理运营情况、高质量发展等情况，构建问题模型，通过调查问题反馈意见、研究因果关系等方式定性定量分析问题成因。继而由政府审计角度，从养老服务资源均衡配置、严格落实优惠政策、加强专项资金绩效监管、完善养老服务设施建设运营、加强养老队伍人才建设等维度对C市Y区养老服务发展提出相应的策略选择，以期推动实现我国县域养老服务领域各项事业高质量发展。本文从政府审计角度深入分析县域养老服务发展现行状况，总结县域养老领域现存问题及成因，并为县级政府后期推动养老服务完善、养老服务体系高质量发展提供了对策建议，具有一定得实践意义和指导价值，丰富了政府审计推动县域养老服务发展的研究内容，为县域养老服务高质量发展提供了理论支持。关键词：政府审计；养老服务；县域

参考文献：

一、中文参考文献（一）著作类1.姚远.对我国养老服务历史经验的研究和借鉴[M].北京:华龄出版社,2018.2.黄耀明,陈景亮,陈莹.人口老龄化与机构养老模式研究[M].吉林:吉林大学出版社,2012.3.肖建英.我国养老服务能力现状与提升对策研究：以重庆奉节为例[M].四川:西南财经大学出版社,2018. 4.董红亚.养老服务社会化：嵊州模式研究[M].北京:中国社会出版社,2010.（二）期刊文章类5.任杨,朱宇,关博文.社区居家养老服务中的政府作用[J].学习与探索,2022(9):16-26.6.胡宏伟,蒋浩琛.我国基本养老服务的概念阐析与政策意涵[J].社会政策研究,2021(4):16-34.7.李志宏.把握方向找准路径 加快健全基本养老服务体系[J].中国社会工作,2021(8):8-9.8.郭瑜.从“老有所养”到“老有善养”：基本养老服务体系的构建与完善[J].人民论坛,2024(16):70-72.9.王素英.中国社会养老服务体系建设现状及发展思路[J].社会福利(理论版),2012(9):2-6,56.10.钟晓慧,彭铭刚.养老还是养小：中国家庭照顾赤字下的代际分配[J].社会学研究,2022,37(4):93-116,228.11.陈杰,张宇,石曼卿.当前居家社区养老服务体系存在的短板与创新——兼论“社区+物业+养老服务”模式推广问题[J].行政管理改革,2022(6):84-93.12.陈友华.我国养老服务的定位、问题与思考[J].社会科学辑刊,2024(6):136-148,235,241.13.王向阳.中西部县域社会养老服务“市场化”难题与建议[J].团结,2022(3):30-33.14.补天.养老产业赋能县域经济发展路径[J].当代县域经济,2025(3):27-29.15.黄耀樟.政府审计在养老服务产业的实践探索[J].财政监督,2019(18):75-78.16.曹雪姣,曹丹,安秀梅.政府基本养老服务事权与支出责任划分研究[J].山东财经大学学报,2024,36(6):58-68.17.沈毅.人口老化过程中的政府责任[J].浙江学刊,2008(5):201-206.18.潘金洪.多视野下的政府养老责任[J].南京人口管理干部学院学报,2009,25(2):64-68.19.彭华民.福利三角:一个社会政策分析的范式[J].社会学研究,2006(4):157-169.20.张萍,杜璞,余政奇,等.服务延伸和存量整合：嵌入式社区养老设施的空间级配与既改模式解析[J].建筑学报,2023(S1):14-19.21.孟庆,余颖,辜元,等.面向实施的社区服务设施规划协同研究[J].城市规划,2014,38(9):93-96.22.刘书明.完善财政转移支付体系 提升市县财力同事权相匹配程度[J].山西财税,2024,(11):9-12.23.沈承诚.发达县域政府数字治理转型的影响因素分析[J].学术界,2025(1):41-49.24.陈友华,庞飞.福利多元主义的主体构成及其职能关系研究[J].江海学刊,2020(1):88-95.（三）其他类25.国家统计局.中华人民共和国2024年国民经济和社会发展统计公报.[EB/OL].2024-02-29[2025-02-01].https://www.gov.cn/lianbo/bumen/202502/content_7008605.html.26.国务院.关于加快发展养老服务业的若干意见:国发〔2013〕35号[Z]. 2013-09-13.27.中共中央,国务院.关于深化养老服务改革发展的意见[Z]. 2024-12-30.28.国务院. “十四五”国家老龄事业发展和养老服务体系规划:国发〔2021〕35号[Z]. 2021-12-30.29.中央纪委监察部.民政办工作人员仿冒老人签名挪用大额救济款被严查.[EB/OL].2016-07-09[2025-03-01].https://zbjjz.mca.gov.cn/n478/c25766/content.html.二、外文参考文献（一）著作类30.Majima Y. Long-Term Care Policy in Japan: Lessons for the World[M]. Palgrave Macmillan, 2020.（二）期刊文章类31.Pochet S. The Impact of Parental Leave Policies on Elderly Care: Evidence from France[J]. Journal of Population Economics, 2022, 35(1): 245-260.32.Teo E, et al. Market-oriented Elderly Care in Singapore: Balancing Efficiency and Equity[J]. Social Work, 2023, 68(1): 89-102.33.Clarke A. Older Adults’ Participation in Digital Health Technologies: A Rights-Based Approach[J]. Journal of Aging and Social Policy, 2021, 33(4): 567-582.34.Nilsson A, Oxenius L. Designing Public-Private Partnerships for Elderly Care: Evidence from Sweden[J]. Public Administration Review, 2022, 82(3): 345-358.35.Müller K, et al. Quality Assessment in German Elderly Care Services[J].European Journal of Ageing, 2012, 25(1): 32-53.36.Walker A. A Strategy for Active Ageing[J]. International Social Security Review, 2002, 55(1): 121-139.37.Harrington C, et al. Nursing Facilities, Regulation, and Quality of Care: A Review of the Literature[J]. The Gerontologist, 2008, 48(6): 753-769.38.Parker M G. Regulation and Quality in Australian Residential Aged Care Services[J]. Ageing and Society, 2015, 35(1): 1-24.

学科：

公共管理

提交日期：

2025-07-01

引用参考：

刘皓. 政府审计视角下县域养老服务问题及对策研究——以C市Y区为例[D]. 西南政法大学,2025.

全文附件授权许可：

知识共享许可协议-署名

  • dc.title
  • 政府审计视角下县域养老服务问题及对策研究——以C市Y区为例
  • dc.title
  • Research on the Problems and Countermeasures of County-level Elderly Care Services from the Perspective of Government Audit: A Case Study of Y District, C City
  • dc.contributor.schoolno
  • 20221252002275
  • dc.contributor.author
  • 刘皓
  • dc.contributor.affiliation
  • 政治与公共管理学院
  • dc.contributor.degree
  • 硕士
  • dc.contributor.childdegree
  • 公共管理硕士专业学位
  • dc.contributor.degreeConferringInstitution
  • 西南政法大学
  • dc.identifier.year
  • 2025
  • dc.contributor.direction
  • 县域养老服务发展
  • dc.contributor.advisor
  • 青维富
  • dc.contributor.advisorAffiliation
  • 法学院
  • dc.language.iso
  • 中文
  • dc.subject
  • 政府审计,养老服务,县域
  • dc.subject
  • Government audit; Elderly care service; County territor
  • dc.description.abstract
  • 内容摘要中国人口结构正在发生变化，人口老龄化程度正在加深，截至2024年底，我国60岁以上老年人口31031万人，占总人口的22%，老龄化进程已进入最快时期，养老服务的刚性需求愈发凸显。人口老龄化不断加剧的趋势事关我国经济社会发展全局，深刻影响着我国的现代化发展进程，并对我国人民群众福利保障与社会长治久安构成挑战。党的十八大以来，党中央根据我国人口发展规律和养老服务发展现状，积极应对人口老龄化带来的严重挑战，制定积极应对人口老龄化国家战略的重要举措，提出完善发展养老事业和养老产业政策机制，努力增加实现老有所养、老有所依愿景必需的基础性、普惠性、兜底性养老服务有效供给，推动我国养老服务各项事业实现高质量发展。然而，由于我国社会经济发展尚存在不均衡不充分现状，养老服务发展在各地面临的问题也不尽相同，其中县域作为具有完整行政功能的基层行政单元，因此探索县域养老服务如何发展具有典型示范作用。政府审计作为强化公共受托责任、提高社会经济效率的重要工具，在政府治理过程中有着不可替代的地位与作用，也是强化党和国家各项养老政策贯彻落实的坚强力量，从政府审计角度探索养老服务发展有着客观性、公正性、全局性的优势。本文通过C市Y区的养老服务发展案例，结合政府审计角度，对县域养老服务发展问题现状、原因分析和相关对策建议三个方面进行了研究。首先梳理文献综述成果，对国内外县域养老服务发展的研究做简要概述，结合C市Y区实际，从养老服务设施覆盖、养老模式创新等方面，介绍以Y区为代表县域的养老服务发展现状和成效。着重从审计案例出发，总结政府审计视角下C市Y区养老服务在财政资金管理使用及绩效、社区居家养老服务设施及养老机构管理运营情况、高质量发展等情况，构建问题模型，通过调查问题反馈意见、研究因果关系等方式定性定量分析问题成因。继而由政府审计角度，从养老服务资源均衡配置、严格落实优惠政策、加强专项资金绩效监管、完善养老服务设施建设运营、加强养老队伍人才建设等维度对C市Y区养老服务发展提出相应的策略选择，以期推动实现我国县域养老服务领域各项事业高质量发展。本文从政府审计角度深入分析县域养老服务发展现行状况，总结县域养老领域现存问题及成因，并为县级政府后期推动养老服务完善、养老服务体系高质量发展提供了对策建议，具有一定得实践意义和指导价值，丰富了政府审计推动县域养老服务发展的研究内容，为县域养老服务高质量发展提供了理论支持。关键词：政府审计；养老服务；县域
  • dc.description.abstract
  • AbstractChina's population structure is changing, and the degree of population aging is deepening. By the end of 2024, the elderly population over 60 years old in China is 310.31 million, accounting for 22% of the total population. The aging process has entered the fastest period, and the rigid demand for elderly care services is becoming increasingly prominent. The increasing trend of population aging is accompanied by the process of China's realization of the second centenary goal, which is deeply related to the overall situation of China's economic and social development, and the well-being of the people and social stability. Since the 18th National Congress of the Communist Party of China, the Party Central Committee, in accordance with the changing situation of China's population development and the development of elderly care services, has actively responded to the aging population, formulated important measures to actively respond to the national strategy of aging population, proposed to improve the development of elderly care and elderly care industry policy mechanisms, and expanded the effective supply of basic, inclusive, and support services necessary for the elderly to be supported and dependent on. We will improve the high-quality development of the elderly care service system. However, due to the unbalanced and inadequate status quo of China's social and economic development, the development of elderly care services in different places is facing different problems, among which the county as a basic administrative unit with complete administrative functions, so exploring how to develop county elderly care services has a typical demonstration role. As an important tool to strengthen public fiduciary responsibility and improve social and economic efficiency, government audit plays an irreplaceable position and role in the process of government governance, and is also a strong force to strengthen the implementation of various pension policies of the Party and the state. Exploring the development of pension services from the perspective of government audit has the advantages of objectivity, fairness and overall. Based on the development case of elderly care service in District Y of C City and government audit, this paper studies the current situation of the development of county elderly care service, analysis of the causes of the problems and relevant countermeasures and suggestions.First of all, the literature review results are reviewed, and the research on the development of county old-age service at home and abroad is briefly summarized. Combined with the actual situation of Y District in C City, the development status and effectiveness of county old-age service represented by Y District are introduced from the aspects of coverage of old-age service facilities and innovation of old-age service model. Starting from audit cases, this paper summarizes the use and performance of financial fund management, management and operation of community home care service facilities and elderly care institutions, and high-quality development of elderly care services in District Y of C City from the perspective of government audit, builds a problem model, and qualitatively and quantitatively analyzes the causes of problems by investigating feedback on problems and studying causality. Then, from the perspective of government audit, the paper proposes corresponding strategies for the development of old-age service in Y district in C City from the perspectives of balanced allocation of old-age service resources, strict implementation of preferential policies, strengthening the performance supervision of special funds, improving the construction and operation of old-age service facilities, and strengthening the construction of talents for old-age teams, in order to promote the high-quality development of county old-age service in our country.From the perspective of government audit, this paper makes an in-depth analysis of the current development situation of county old-age service, summarizes the existing problems and causes in the field of county old-age service, and provides countermeasures and suggestions for county government to promote the improvement of old-age service and the high-quality development of old-age service system in the later period, which has certain practical significance and guiding value, and enriche the research content of government audit to promote the development of county old-age service. It provides theoretical support for the high-quality development of county elderly care services.Key words:Government audit; Elderly care service; County territor
  • dc.date.issued
  • 2025-05-30
  • dc.date.oralDefense
  • 2025-05-18
  • dc.relation.citedreferences
  • 一、中文参考文献（一）著作类1.姚远.对我国养老服务历史经验的研究和借鉴[M].北京:华龄出版社,2018.2.黄耀明,陈景亮,陈莹.人口老龄化与机构养老模式研究[M].吉林:吉林大学出版社,2012.3.肖建英.我国养老服务能力现状与提升对策研究：以重庆奉节为例[M].四川:西南财经大学出版社,2018. 4.董红亚.养老服务社会化：嵊州模式研究[M].北京:中国社会出版社,2010.（二）期刊文章类5.任杨,朱宇,关博文.社区居家养老服务中的政府作用[J].学习与探索,2022(9):16-26.6.胡宏伟,蒋浩琛.我国基本养老服务的概念阐析与政策意涵[J].社会政策研究,2021(4):16-34.7.李志宏.把握方向找准路径 加快健全基本养老服务体系[J].中国社会工作,2021(8):8-9.8.郭瑜.从“老有所养”到“老有善养”：基本养老服务体系的构建与完善[J].人民论坛,2024(16):70-72.9.王素英.中国社会养老服务体系建设现状及发展思路[J].社会福利(理论版),2012(9):2-6,56.10.钟晓慧,彭铭刚.养老还是养小：中国家庭照顾赤字下的代际分配[J].社会学研究,2022,37(4):93-116,228.11.陈杰,张宇,石曼卿.当前居家社区养老服务体系存在的短板与创新——兼论“社区+物业+养老服务”模式推广问题[J].行政管理改革,2022(6):84-93.12.陈友华.我国养老服务的定位、问题与思考[J].社会科学辑刊,2024(6):136-148,235,241.13.王向阳.中西部县域社会养老服务“市场化”难题与建议[J].团结,2022(3):30-33.14.补天.养老产业赋能县域经济发展路径[J].当代县域经济,2025(3):27-29.15.黄耀樟.政府审计在养老服务产业的实践探索[J].财政监督,2019(18):75-78.16.曹雪姣,曹丹,安秀梅.政府基本养老服务事权与支出责任划分研究[J].山东财经大学学报,2024,36(6):58-68.17.沈毅.人口老化过程中的政府责任[J].浙江学刊,2008(5):201-206.18.潘金洪.多视野下的政府养老责任[J].南京人口管理干部学院学报,2009,25(2):64-68.19.彭华民.福利三角:一个社会政策分析的范式[J].社会学研究,2006(4):157-169.20.张萍,杜璞,余政奇,等.服务延伸和存量整合：嵌入式社区养老设施的空间级配与既改模式解析[J].建筑学报,2023(S1):14-19.21.孟庆,余颖,辜元,等.面向实施的社区服务设施规划协同研究[J].城市规划,2014,38(9):93-96.22.刘书明.完善财政转移支付体系 提升市县财力同事权相匹配程度[J].山西财税,2024,(11):9-12.23.沈承诚.发达县域政府数字治理转型的影响因素分析[J].学术界,2025(1):41-49.24.陈友华,庞飞.福利多元主义的主体构成及其职能关系研究[J].江海学刊,2020(1):88-95.（三）其他类25.国家统计局.中华人民共和国2024年国民经济和社会发展统计公报.[EB/OL].2024-02-29[2025-02-01].https://www.gov.cn/lianbo/bumen/202502/content_7008605.html.26.国务院.关于加快发展养老服务业的若干意见:国发〔2013〕35号[Z]. 2013-09-13.27.中共中央,国务院.关于深化养老服务改革发展的意见[Z]. 2024-12-30.28.国务院. “十四五”国家老龄事业发展和养老服务体系规划:国发〔2021〕35号[Z]. 2021-12-30.29.中央纪委监察部.民政办工作人员仿冒老人签名挪用大额救济款被严查.[EB/OL].2016-07-09[2025-03-01].https://zbjjz.mca.gov.cn/n478/c25766/content.html.二、外文参考文献（一）著作类30.Majima Y. Long-Term Care Policy in Japan: Lessons for the World[M]. Palgrave Macmillan, 2020.（二）期刊文章类31.Pochet S. The Impact of Parental Leave Policies on Elderly Care: Evidence from France[J]. Journal of Population Economics, 2022, 35(1): 245-260.32.Teo E, et al. Market-oriented Elderly Care in Singapore: Balancing Efficiency and Equity[J]. Social Work, 2023, 68(1): 89-102.33.Clarke A. Older Adults’ Participation in Digital Health Technologies: A Rights-Based Approach[J]. Journal of Aging and Social Policy, 2021, 33(4): 567-582.34.Nilsson A, Oxenius L. Designing Public-Private Partnerships for Elderly Care: Evidence from Sweden[J]. Public Administration Review, 2022, 82(3): 345-358.35.Müller K, et al. Quality Assessment in German Elderly Care Services[J].European Journal of Ageing, 2012, 25(1): 32-53.36.Walker A. A Strategy for Active Ageing[J]. International Social Security Review, 2002, 55(1): 121-139.37.Harrington C, et al. Nursing Facilities, Regulation, and Quality of Care: A Review of the Literature[J]. The Gerontologist, 2008, 48(6): 753-769.38.Parker M G. Regulation and Quality in Australian Residential Aged Care Services[J]. Ageing and Society, 2015, 35(1): 1-24.
回到顶部