| Population aging has become a global problem,but China’s population aging has the characteristics of large scale,deep degree and fast speed.Z City is located in the Yangtze River Delta Economic Belt,and its comprehensive economic level is always at the forefront of county-level cities in the country.It is one of the regions with a deeper aging degree in my country.As of the end of 2020,the proportion of the 60-year-old population in Z City is 28%,which is significantly higher than The national average level,with the deepening of the aging degree,the demand for elderly care services continues to expand.City Z attaches great importance to the development of the cause of the elderly,and has initially established a new pension pattern of "government-led,social participation;basic guarantees and key points;strengthened supervision and standardized development".However,there is still a certain gap between the policy effect and the expectations of the elderly.Fiscal policy is an important tool for the government’s macro-control.Only by reforming and innovating fiscal policy can the diversified development of the elderly care market be achieved and individual needs be met,thus continuing to promote the highquality development of elderly care services in Z City.In order to achieve this goal,this paper starts from the practice of fiscal policy in Z city,and based on the "4E theory of performance evaluation",summarizes and determines the four principles for formulating the index evaluation system,and builds a more scientific,reasonable and practical place.The policy index evaluation system for financial support for elderly care services has established five first-level indicators including project decision-making,project management,project output,project effect,satisfaction and influence evaluation indicators,and used the evaluation indicators to provide local financial support in Z City in 2020.The performance evaluation of the whole process of elderly care services was carried out.The research results show that,in the practice of providing elderly care services,there are still some shortcomings in the policy of financial support for elderly care services: for example,the annual goals of some policies and the setting of medium and long-term development plans are not reasonable enough;the financial policy support methods for some elderly care service projects are effective.It is relatively weak,which makes it difficult for the policy to play its due effect;the financial subsidy policy has not been effectively guided,resulting in the uneven development of high-end elderly care institutions and low-end elderly care institutions;the market vitality of the elderly care industry is still insufficient,and the presence of private capital is weak;The industry is not attractive enough for high-quality,management-oriented talents and so on.These problems are mainly caused by overlapping policies affecting the precise use of funds,insufficient stability of financial investment,structural imbalance of capital investment,and long-term challenges of financial funds.In order to solve these problems fundamentally,according to the results of performance evaluation,this paper integrates and improves the financial policy system to improve the accuracy of support,optimizes the structure of financial investment to improve the performance level of funds,explores the paid use mechanism to stimulate financial leverage,prudent new The additional project puts forward suggestions for policy revision and improvement in four aspects,including scientific control of financial expenditure,in order to further improve the level of local financial support for elderly care services in City Z. |