我国政府购买养老服务已经实施了近二十年，在这段期间里，养老事业得到了迅速地发展。随着我国政府购买养老服务不断推进，各级财政部门拨付的资金越来越多，但由于缺乏完善的监督机制，服务质量并不如意。十八届三中全会提出要完善政府购买服务制度，监督制度是政府购买服务制度中非常重要的一个部分。为了保证养老服务购买的公平和服务质量，推动法治政府，需要加强对政府购买养老服务的监督。 本文主要采用文献分析方法，对政府购买养老服务的监督法律制度进行理论分析和现状分析，明确主要的问题并提出完善的建议。首先，通过分析养老现状明确政府购买养老服务是当前政府解决基础养老的重要方法，但是实践中存在购买养老服务服务质量不高的问题，除了资金不足，最主要的原因是缺乏有效的监督：一方面政府怠于行使监督权，另一方面机构内部监督形式化。为了解决这个问题，需要从监督制度本身寻找答案，以期提高政府购买养老服务的质量。其次，要搞清政府购买养老服务监督制度，明确当前约束政府购买养老服务的法律法规,经过分析，得出政府购买养老服务监督主要的法律依据是《政府采购法》和政府购买公共服务。通过理论分析和法律分析得出政府购买养老服务监督的对象：服务购买方和服务承接方。继而，从对象出发确定监督主体：基于人民主权得出公民对政府实施公权力具有监督权，基于寻租理论得出需要政府进行内部监督，基于行政合同的行政权得出政府对服务方有监督义务。再次，对现有法律监督规定作简要的分析，明确当前政府购买养老服务监督制度发展历程和立法现状，厘清对政府和对承接方法律规定的监督制度，并介绍主要的监督方式：信息公开、供应商质疑投诉、财政检查。最后，通过法律本身并联系实际情况，分析政府购买养老服务监督制度的问题，包括：相关规定较笼统、监督机制不完善、监督主体职能分工不明确、配套制度不完善。针对这些问题，提出完善政府购买养老服务的意见，包括：完善监督机制、完善监督主体的职能分工、完善监督配套制度。

The government has been implementing aged-care services for nearly two decades. During this period, the aged-care industry has developed rapidly. With the Continuous development of the government's purchase of aged-care services, more and more funds have been allocated by financial departments at all levels. However, because of the lack of complete supervision, the quality of service is not satisfactory. On the one hand, the government is obsessed with exercising its own supervision; on the other hand, there is no standard supervision over government purchases. The Third Plenary Session of the 18th CPC Central Committee proposed improving the government's purchase service system. The supervision system is a very important part of the government's purchase service system. In order to ensure the fairness of the purchase of aged-care services and the quality of service, and promote the legal system of government, it is necessary to strengthen supervision over the government's purchase of aged-care services. This article mainly adopts the literature analysis method, carries on the theoretical analysis and the current situation analysis to the supervision legal system that the government purchases the aged-care service, clarifies the main question and puts forward the complete proposal. First of all, through the analysis of the status quo of aged-care, it is clear that the government purchases aged-care services is an important method for the government to solve basic aged-care. However, in practice, there is a problem that the service quality of purchasing and providing care for the elderly is not high. In addition to insufficient funds, the main reason is the lack of effective supervision: On the one hand, the government is obsessed with exercising its supervisory power. On the other hand, the internal supervision of the organization is formalized. In order to solve this problem, it is necessary to look for answers from the supervisory system itself in order to increase the quality of the government's purchase of pension services. Second, we must clarify the government's supervision system for purchasing pension care services. First, we should clarify the current laws and regulations that govern the government's purchase of pension services. After analysis, we conclude that the main legal basis for the government to purchase pension care services is the “Procurement Law” and government procurement of public services. Through theoretical analysis and legal analysis, we have come to the conclusion that the government purchases aged-care service supervision targets: service buyers and service undertakers. Then, starting from the subject, the supervisory subject is determined: based on the sovereignty of the people, the citizen has the right to supervise the implementation of the public power by the government, and based on the theory of rent-seeking, he needs the government to carry out internal supervision. Based on administrative power of administrative contract, the government has the obligation to supervise the service side. Once again, a brief analysis of the existing legal supervision provisions is made to clarify the current development history and legislative status of the government's purchase of the aged-care service supervision system, to clarify the basic content of supervision of the government and the undertaker, and to introduce the main supervision methods: information disclosure and supply Businesses questioned complaints and financial checks. Finally, through the law itself and in connection with the actual situation, we analyze the government's purchase of aged-care supervision system, including: the relevant provisions are more general, the supervision mechanism is not perfect, the division of labor of the supervision subject is not clear, the supporting system is not perfect. In response to these problems, we put forward suggestions to improve the government's purchase of aged care services, including improving the supervision mechanism, improving the functions of the supervision subject, and improving the supervised subsidiary system.