【作者】 周鹏飞；

【导师】 陈穗红；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 人口老龄化是当今社会最为严峻的一个挑战和难题,我国的人口老龄化具备典型的“未富先老”特征。在老龄化现象不断加剧的背景下,受制于养老财政预算和养老产业发育不成熟等条件的制约,“老有所养”和“住有所居”等养老方面急剧增长的需求目前仍处于严重失衡和滞后的阶段。老年公寓这一新兴养老事物就是在传统养老文化、强大的现实压力以及复杂的市场动力等多重合力牵引的时代背景下萌生的。研究老年公寓养老这种新兴养老方式的演进和发展,探索老年公寓市场发展的现状问题和路径优化,在理论和实践意义上都有重要作用。不仅可以丰富和发展福利多元理论、外部性理论、生命周期理论、资源优化配置理论和产权分割与资产流动性等理论应用,同时对于老年人如何选择经济、有效、适合自身特征和经济供养能力的养老方式也有较好的参考价值。研究老年公寓的市场需求、要素供给、政策效应等方面的发展态势在宏微观层面会对整个社会、政府以及个人产生联动效应,有助于我们纾解现在和未来不断加重的养老压力和挑战。本文基于上述背景和意义,先对几组容易混淆的基本概念进行了辨析,然后对世界和我国的养老模式变迁和发展进行了阐述,从古代到现代对我国养老机构的发展与演变进行了梳理,解读和阐述了老年公寓在我国产生的必然性,并对其性质和角色进行了界定,分析了老年公寓的基本特征和我国发展老年公寓养老的意义所在。接着,对发达国家或地区的老年公寓发展经验和路径进行了分析和借鉴。具体阐述了美国、日本、加拿大、新加坡和我国香港地区的老年公寓发展政策和经验介绍,为我国推进老年公寓发展进程提供可行的发展路径和政策参考。本文在人口老龄化背景下对我国老年公寓市场发展的状况进行分析思考,主要针对老年公寓的市场需求和市场供给状况进行理论和实证分析,得到了我国人口老龄化的现状与趋势、老年公寓市场需求潜力和供给现状以及供求之间的矛盾等基本结论,并依据个案调查问卷,对重庆市老年公寓需求意愿的影响因素进行了实证分析。在对老年公寓的开发与经营模式探讨中,本文从产业标准、需求供给、开发运营和融资四个角度探讨了老年公寓的开发理念问题,对我国目前老年公寓开发做了一个理念上的引导,然后提出了七种常规性的老年公寓开发模式,接着再从供给者和需求者两个角度提出了相应的运营模式,再依此提出了提升老年公寓开发与经营成效的路径思考,最后以亲和源老年公寓为标杆案例进行了展示,从发展特色、商业模式和盈利模式等方面进行了阐述。在对老年公寓发展的融资问题上,本文先概览了我国老年公寓融资的基本现状,再从自身因素、开发者因素和制度性因素三个角度剖析了我国老年公寓融资的瓶颈所在。再从财政性资金、政策性资金和市场性资金三个角度建构了老年公寓融资体系的整体脉络。最后探讨了我国老年公寓融资渠道的优化与创新,对目前老年公寓的融资问题的发展进行了深度思考。针对我国老年公寓养老服务人才队伍的问题,本文分析了我国养老服务人才队伍的基本现状以及养老服务人才队伍建设中存在的问题分析,并依此从养老服务人才培养机制、养老服务人才选任机制、养老服务人才发展机制、养老服务人才评价机制、养老服务人才队伍激励机制、养老服务人才队伍保障机制等六个方面阐述了人才机制建设的重要性和对策思考。最后,本文对我国老年公寓发展中的政府角色及财税政策建议进行了思考,从制度安排、发展规划、政府扶持和监督管理四个角度界定了政府的角色以及提出了初步的政策思考。然后从财政补贴政策、贷款贴息和担保政策、税收优惠政策、用水用电用地等优惠政策、政府购买养老服务政策等方面介绍了促进我国老年公寓发展的财税政策现状,接着对这些政策进行了有效性和存在问题的分析,最后针对性地提出了促进我国老年公寓发展的财税政策建议。更多还原

【Abstract】 Population aging is one of severe challenges and problems to the society, China’s population aging problem has the typical feature as "old before getting rich". On the background of the growing population aging phenomenon, the rapid growing demand of "security" and "housing" is still in a serious imbalance and the lagging situation thanks to the restricted pension budget and immature pension industry. The apartments for the elderly has initiated as an aged caring mode under the pressure of traditional pension culture, strong reality pressure and complex market power.Research on evolution of the apartments for the elderly and discovery on present problems as to optimize the developing path is of importance in theory and practice. Not only the welfare pluralism theory, externality theory, life cycle theory, resource allocation theory and property division and asset liquidity theory can be enriched, but also can offer elderly people good reference how to choose the economic, effective, suitable mode of aged caring mode. Study on the development of the apartments market demand, supply factors, policy effect in the aspects of macro and micro level to the whole society, the government and the individual will produce synergies and help us relieve endowment pressure and challenges in the future.In this paper, I analyzes several confusing groups of concepts based on aforementioned background and significance; then states the change and development of aged caring mode over the world and our country; then sorts the development and evolvement of old-age caring institutions from ancient time in China; then elaborates the inevitability of elderly apartment; then define their properties and roles, and point out the significance of elderly department in our country. Then, analyze the development experience and path of developed countries or regions like America, Japan, Canada, Singapore and Hong Kong.This thesis analyzes the development of elderly apartment’s market under the background of aging population by using theoretical and empirical models to the apartments market demand and market supply situation. Then, draw some basic conclusions on the present situation and trend of population aging in China, market development logic, demand potential and the supply situation. On the basis of case investigation questionnaire, this paper studies the affecting factors on the willingness of demand for elderly apartments in Chongqing.In the debate on developing and operating mode of elderly apartment, my thesis provides four perspectives (industry standards, demand and supply, development and operation, financing) of development philosophy to guide current development of elderly apartment. Secondly, I offer seven kinds of modes for developing, and two kinds of operating modes elderly apartment. Thirdly,-I figure out how to promote development and operation of elderly apartment. Last but not the least, I do some case study on "Qing-He-Yuan" elderly apartments project about development characteristics, business model and profit model.In studying the financing problem of elderly apartment, the first thing, this paper does overview of the basic situation of capital market for elderly apartment; then analyze the bottleneck factor of financing supply from its factors, developers factors and institutional factors. Once again, I construct the overall context of the market financing supply system from the three aspects of financial funds, policy funds and market funds. Finally, discuss the optimization and innovation of market financing channels of supply and deeply think to the development of market financing problem of apartments for the elderly.On the elderly service personnel problems, this thesis analyzes the basic status and some problems in our country, and then elaborates the importance of the construction of talent mechanism and countermeasures in six aspects:training mechanism, selection system, development mechanism, evaluation mechanism, incentive mechanism, security mechanism.Finally, this paper thinks about the role of government and the policy recommendations about financial and taxation from institutional arrangements, development planning, government support and supervision and management in the development of apartments for the elderly and put forward the corresponding policy recommendations. Then,introduce financial and taxation policy from fiscal subsidies,loans and guarantees and government purchase pension service policy.Next,then analyzes the effectiveness and existing problems of these policies, and finally puts forward fiscal policy recommendations to promote the development of apartments for the elderly.更多还原