促进我国民办养老机构发展的法律思考

发布时间：2018-01-26 13:15

本文关键词： 民办养老机构民办非企业单位法律性质　出处：《云南大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着老龄化社会的深入,社会需要照养的老年人口呈现逐年上升的趋势,依靠传统的家庭养老模式,已越来越难以应对日益严峻的养老形势。在这样的背景下,大力发展多元化的养老模式,推进养老服务社会化,成为我国政府当前应对社会养老供需矛盾的必然选择。民办养老机构作为社会化养老服务体系的重要支撑,充分发挥了社会化养老保障功能的优势,一方面,它的出现帮助政府分担了部分社会养老保障职能,另一方面,民办养老机构的发展对解决因政府长期包办福利事业而效率低下的问题具有积极作用。但是,由于我国有关民办养老机构的法律法规不完善、产权界定不明晰,尚处于营利模式探索期的民办养老机构普遍面临外部资金来源不畅、机构发展混乱以及缺乏可操作性等问题,这些问题成为了制约民办养老机构发展的瓶颈。因此,本文试图以民办养老机构的界定、法律性质的探讨与分析为基础,借鉴国外养老机构发展的实践经验,探索出一套健全的制度设计,为民办养老机构的发展提供更加有效的法律保障,并在其资金获取、运营发展、税费减免等方面加以支撑和规范,从而促进我国民办养老机构健康有序的发展,为推进养老服务社会化作出一点贡献。
[Abstract]:With the deepening of the aging society, the elderly population that the society needs to raise is increasing year by year. Relying on the traditional family pension model, it has become more and more difficult to cope with the increasingly severe pension situation. Vigorously developing diversified pension models and promoting the socialization of old-age service has become the inevitable choice for our government to deal with the contradiction between supply and demand of social old-age care at present. Private pension institutions as an important support of the socialized pension service system. On the one hand, it helps the government to share part of the function of social old-age security, on the other hand. The development of privately-run pension institutions plays a positive role in solving the problem of inefficiency caused by the government's long-term arranged welfare undertakings. However, due to the imperfect laws and regulations of private pension institutions in China, the definition of property rights is not clear. Private pension institutions, which are still in the period of profit-making exploration, generally face the problems of poor external funding sources, chaotic development of institutions and lack of maneuverability. These problems have become the bottleneck of restricting the development of private pension institutions. Therefore, this paper attempts to draw lessons from the practical experience of the development of private pension institutions based on the definition of private pension institutions and the discussion and analysis of the legal nature. Explore a sound system design, for the development of private pension institutions to provide more effective legal protection, and in its access to funds, operational development, tax relief and other aspects of support and regulation. In order to promote the healthy and orderly development of private pension institutions, to promote the socialization of pension services to make some contributions.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D669.6;D922.1

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