人口老龄化背景下城市养老财政保障机制优化研究

Research on the Optimization of Fiscal Support Mechanisms for Urban Elderly Care under the Background of Population Aging

摘要: 在人口老龄化不断加深的背景下，城市养老服务需求持续增长，养老财政保障在社会保障体系中的作用日益凸显。本文基于人口老龄化发展趋势，从公共财政理论、福利经济学理论以及代际公平理论视角，对城市养老财政保障问题进行分析。在梳理城市养老财政保障体系内涵的基础上，分析我国城市养老财政保障的发展现状，并从财政投入压力、资金来源结构、资源配置效率和制度协同等方面探讨当前面临的主要问题。研究认为，应通过优化财政投入结构、构建多元化筹资机制、提高财政资金使用效率以及完善相关制度，推动城市养老服务体系实现可持续发展。

Abstract: With the deepening of population aging, the demand for urban elderly care services continues to grow, and fiscal support for elderly care has become increasingly important in the social security system. Based on the development trend of population aging, this paper analyzes the issue of fiscal support for urban elderly care from the perspectives of public finance theory, welfare economics theory, and intergenerational equity theory. On this basis, the paper examines the current development status of fiscal support for elderly care in Chinese cities and discusses the main challenges, including increasing fiscal expenditure pressure, limited funding sources, insufficient efficiency in resource allocation, and imperfect institutional coordination. The study suggests that optimizing the structure of fiscal investment, establishing diversified financing mechanisms, improving the efficiency of fiscal fund utilization, and further improving the institutional framework are important measures to promote the sustainable development of the urban elderly care service system.