积极老龄化视角下老年人数字鸿沟的生成机制与治理路径研究

Research on the Formation Mechanism and Governance Path of the Digital Divide among the Elderly from the Perspective of Active Aging

摘要: 在人口老龄化与数字化深度融合背景下，老年数字鸿沟成为阻碍老龄群体社会融入的突出民生问题。现阶段数字鸿沟由传统硬件接入差异转变为多维结构性数字排斥。据国家统计局数据，2025年末我国60周岁及以上人口达32,338万人，占总人口23.0%；65周岁及以上人口达22,365万人，占总人口15.9%，老龄化程度持续加深。据中国互联网络信息中心第57次《中国互联网络发展状况统计报告》，截至2025年12月，我国60岁及以上网民互联网使用率达53.7%，但60岁及以上群体在6岁及以上非网民中占比仍为53.6%，说明老年群体数字融入仍存在结构性短板。虽老年网民普及率稳步提升，但老年人仍普遍存在操作能力有限、产品适配性差、网络安全风险突出等数字化困境。本文以积极老龄化、三层数字鸿沟理论为基础，采用文献分析法与政策文本分析法，从宏观、中观、微观三维度系统剖析老年数字鸿沟生成机制。研究表明，老年数字鸿沟是社会结构、制度市场、个体家庭多重因素耦合形成的结构性不平等。对此，本文从数字包容、制度建设、市场改造、素养培育、协同治理五个方面提出优化路径，以期消解老年数字排斥，保障老年人数字权益，推动构建代际公平、普惠共享的包容性数字社会。在此基础上，文章进一步引入会计学科视角，将老年数字融入置于财务数字化、会计信息系统、内部控制、成本效益分析和预算绩效评价等场景中加以考察，以增强治理路径的可计量性、可审计性和可持续性。

Abstract: Against the backdrop of deep integration between population aging and digitalization, the digital divide among the elderly has become a prominent livelihood issue that hinders their social inclusion. At present, the digital divide has shifted from traditional disparities in hardware access to a multidimensional form of structural digital exclusion. According to the National Bureau of Statistics, by the end of 2025, China had 323.38 million people aged 60 and above, accounting for 23.0% of the total population; the population aged 65 and above reached 223.65 million, accounting for 15.9% of the total population, indicating a continuously deepening aging trend. According to the China Internet Network Information Center’s 57th Statistical Report on China Internet Development, by December 2025, the internet usage rate among people aged 60 and above reached 53.7%, while this age group still accounted for 53.6% of non-internet users aged six and above, showing structural gaps in older adults' digital inclusion. Although the internet penetration rate among the elderly has steadily increased, they still generally face digital challenges such as limited operational skills, poor product adaptability, and significant cybersecurity risks. Based on the theories of active aging and the three-level digital divide, this paper adopts literature analysis and policy text analysis methods to systematically examine the formation mechanisms of the elderly digital divide from macro, meso, and micro perspectives. The study finds that the digital divide among the elderly is a form of structural inequality resulting from the interaction of multiple factors, including social structure, institutional and market conditions, and individual and family characteristics. In response, this paper proposes optimization paths from five aspects: digital inclusion, institutional development, market transformation, literacy cultivation, and collaborative governance, aiming to alleviate digital exclusion, safeguard the digital rights of the elderly, and promote the construction of an inclusive digital society characterized by intergenerational equity and shared benefits. The paper further introduces an accounting perspective, examining elderly digital inclusion through financial digitalization, accounting information systems, internal control, cost-benefit analysis, and budget performance evaluation to improve the measurability, auditability, and sustainability of governance pathways.