| China has stepped into an aging society since 2000.The problem of aging is becoming increasingly serious.The aging of the population in our country is accelerating.At the same time,the function of family care for the elderly is weakening with the development of the society.We are facing increasing pressure for the elderly.The issue of the aged has also become an important issue that needs to be properly addressed.In order to meet the severe challenges of population aging,it is an urgent need to strengthen the construction of the elderly care system in China,which is related to the realization of the goal of supporting the elderly in our country and the inevitable requirement to meet the basic needs of the elderly.China’s elderly care service system is currently shifting from building an institution-based care service to building a home-based care service that relies on a community platform,with institutional care as a supplementary model.Fiscal policy,as an important means of macro-control in China,has also played an important role in supporting and adjusting the development of the aged care system.Hengyang City,Hunan Province,an underdeveloped city located in central China,is facing a serious aging problem.The proportion of elderly people over 60 years old has nearly exceeded 18.04%.Hengyang City has also started to pay attention to the elderly care service in recent years.But,compared with the developed countries and advanced regions in China,the construction of the elderly care service system in Hengyang City has a late start,a poor foundation,and a relatively lagging development.Faced with the increasingly diversified and differentiated demand for elderly care services,the imbalance in supply and demand for elderly care services is even more prominent.This also requires us to use fiscal policy tools to promote the construction of the elderly care service system in Hengyang,to meet the elderly’s elderly care needs,and to resolve the imbalance between supply and demand of elderly care services.This thesis is based on Hengyang City,on the basis of sorting out and analyzing domestic and foreign senior care service literature and inheriting the outstanding research results of others,this thesis uses interviews,questionnaires and other methods to carry out research on Hengyang’s old-age service system.the study.Firstly,the connotation of the elderly care service and old-age service model is discussed theoretically,and the theoretical basis of the construction of old-age service system is analyzed from the perspectives of welfare pluralism theory,Maslow’s demand theory,and public product theory;second,analyzing the aging situation of Hengyang City according to the data,and based on the questionnaire survey data,indepth analyzing the demand and supply of elderly care service in Hengyang City.Third,the paper analyzes the current financial support for the elderly service measures in Hengyang City and analyzes the problems in the construction of the elderly service system in Hengyang City.Perform analysis.Finally,relevant financial countermeasures are proposed: one is to broaden the source of funding for old-age services;the other is to optimize the financial expenditure structure of old-age services and improve the efficiency of use of funds;the third is to improve the government’s purchase of old-age services system and formulate different levels of government’s purchase of old-age services;The fourth is to improve related supporting measures,such as the establishment of an elderly care service evaluation system that focuses on the needs of the elderly and a professional training system for the elderly service. |