摘要
在我国老龄化逐渐进入高原期的严峻形势下,构建可持续的长期照护制度势在必行,其中财务的可持续性是核心。本文采用专家访问法对台湾地区长期照护制度的财务现状及问题进行探讨,并使用灰色系统模型评估该制度的财务稳定性。研究发现,台湾地区当前实施的单一税收制无法持续满足长期照护体系的开支,并产生了一系列的社会经济问题。鉴于此,我国大陆可通过构建多元混合筹资模式、推广养老服务时间银行模式、搭建多层次的长期照护服务体系、健全法律法规以及做好长期照护财务精算,来实现长期照护制度的可持续发展。
It is imperative to construct a sustainable long-term care system under the severe situation of aging in China and the sustainability of finance is the core. In this paper,the financial status and problems of long-term care system in Taiwan are discussed by method of expert interview. And the financial stability of the system is evaluated by using grey model. The study found that the single taxation system currently implemented in Taiwan could not sustain the expenditure on long-term care system and and produced a series of social and economic problems. In view of this,Chinese mainland can realize the sustainable development of long-term care system by building a diversified mixed financing mode,promoting time bank of the elderly care service,building multi-level long-term care service system,perfecting the laws and regulations and doing well in actuarial finance of long-term care.
作者
郑阳雨璐
潘国臣
陈森松
ZHENG Yangyulu;PAN Guochen;CHEN Sensung
出处
《社会保障研究》
CSSCI
2018年第3期102-112,共11页
Social Security Studies
关键词
长期照护制度
台湾“长期照顾十年计划”
财务体系
可持续发展
long - term care system
ten - year plan of long - term care
financial system
sustainable development
