公共产品理论指引下构建农村养老服务供给主体支持体系研究——基于不平衡不充分的视角

目的/意义我国人口老龄化程度正在不断加深，养老服务供给离不开政府的主导作用，厘清财政分权、政府偏好对农村养老服务供给的影响是加快农业农村现代化、全面推进乡村振兴的关键。设计/方法通过理论分析和实证分析相结合，从收入分权、支出分权和综合性财政分权指标三重维度，将农村养老问题与政府行为结合，考察财政分权、地方政府偏好对农村养老服务供给的影响和作用机制。结论/发现财政分权对农村养老服务供给存在抑制作用，地方政府福利性财政支出偏好则存在促进作用，且中央政府通过转移支付可以显著提升这种促进作用。中央政府应当通过上解事权下放财权、增加地方财政收入和设置养老服务专项转移支付资金等手段调整财政分权结构，推动地方政府提高农村养老服务供给。

The spillover effects of state spending

[Purpose/Significance] China’s aging population is increasing, and the supply of elderly care services cannot be separated from the leading role of the government. Clarifying the impact of fiscal decentralization and government preferences on the supply of rural elderly care services is the key to accelerating agricultural and rural modernization and comprehensively promoting rural revitalization. [Design/Methodology] Through the combination of theoretical and empirical analysis, from the three dimensions of income decentralization, expenditure decentralization and comprehensive fiscal decentralization indicators, the rural elderly care problem is combined with government behavior, and the impact and mechanism of fiscal decentralization and local government preference on the supply of rural elderly care services are investigated. [Conclusions/Findings] Fiscal decentralization has a restraining effect on the supply of rural pension services, while local government’s preference for welfare fiscal expenditure has a promoting effect, and the central government can significantly enhance this promoting effect through transfer payment. The central government should adjust the structure of fiscal decentralization by means of deconstructing administrative power, decentralizing financial power, increasing local fiscal revenue, and setting up special transfer payment funds for elderly care services, so as to promote local governments to improve the supply of rural elderly care services.