我国长期照护保险筹资模式的实践反思与制度走向

The practical reflection and system trend of long-term care insurance fund-raising model in China

随着老龄化加剧,长期照护需求急剧增加,如今社会中家庭的照护意愿和能力逐渐降低,长期照护成为新的风险。在长期照护保险的发展过程中,筹资模式的正确选择是一个重大的理论和现实问题。该文以筹资机制为切入点,发现虽不少地方的主体已开始受益,但在实践中仍存在规则制定权主体身份缺位、筹资路径不统一等问题。对此,从制度本身的需求以及域外的经验总结,认为在筹资主体设定上可由税收机关统一征收长期照护保险费用;在筹资渠道中需构建多元有效的筹资路径,由国家、社会及个人按比例承担长期照护保险费用。

With the intensification of aging,the demand of long-term care has increased sharply.Nowadays,families care willingness and ability in society are gradually decreasing,and long-term care has become a new risk.In the development of long-term care insurance,the correct choice of financing mode is a major theoretical and practical issue.This article takes financing mechanism as the entry point and finds that although the main body in many places has begun to benefit,there are still problems in practice such as the absence of the identity of main body of rule-making power and inconsistent financing path.In this regard,based on the needs of the system itself and the experience from outside the territory,it is believed that taxation authorities may levy long-term care insurance fees in the setting of financing entities;multiple and effective financing paths need to be constructed in financing channels,and the state,society and individuals should bear the cost of long-term care insurance in proportion.