台灣面臨人口少子化與老齡化，人口分布邁入倒金字塔型，長期照護需求浮現。政府於2007年開始推行「長期照顧十年計畫」政策，並推動「長照服務法」及「長照保險法」立法，期望透過社會互助性質的長照保險，來穩定長照財務來源，建置完備的長照服務體系。本研究以政府目前推行的長照保險保障為基本，並輔以商業保險及個人儲蓄為補充的多層次長照財務架構，彙整關於個人長期照護費用估算之文獻及目前各種長照類型所需的實際長期照護費用，據以分析出符合現況在不同失能程度下每月的長照淨支出費用表，可供大眾在規劃未來涉及的長照費用。 以會計系畢業生及藍領司機薪資為案例分析，本研究就出社會第一份工作至退休後的每一段生命歷程，以長照財務多層次架構並搭配長照淨支出費用表，模擬估算出個人可行的收支方案。就分析個案可知，整體而言，依照目前的長照體系規畫與未來走向，國人若能再輔以審慎的個人規畫，則足以在每個失能階段都能有完備的收入以因應長照費用。針對官方政策與個人規畫，本研究的建議有三:(一)官方長照保險給付宜避免過度彈性現金給付，減少道德風險。(二) 個人投保商業長看險應提撥「免責期間」的負擔準備。(三) 及早多元活化資產，以補充個人或家庭整體長照支出財源。 Taiwan is facing issues of low fertility and an aging population, such that the population pyramid has begun to invert,and law regarding long-term care grown increasingly important. Since 2007, Taiwan government has been promoting the 10 Year Long-Term Care Plan policy and pushing legislation of Long-Term Care and Long-Term Care Insurance laws. Taiwan government hopes that long-term care insurance, a kind of social mutual aid, can provide a stable financial resource for long-term care, and a comprehensive care system established. This research focuses primarily on long-term care insurance and secondarily on a multi-tier financial framework of long-term care, commercial insurance, and personal savings. The aim is to analyze the financial structure and estimate personal expenses of long-term care based on literature and the actual expenses of various programs. From this, personal expenditure forms that allow for long-term care planning can be produced according to level of disability and actual monthly expenses. Using college graduates majoring in accounting and taxi drivers as case study subjects, this research estimates one’s personal spending habits spanning their first job all the way to retirement, and employs the multi-tier financial framework of long term-care as a mock-up for disposable income and expenditures. By analyzing the cases, and given the current long-term care system, it was found that people who practice prudence in their planning they can gain sufficient income for long-term expenses in each stage of disability. Three suggestions for government policy and personal planning arise from this research: 1. For ethical purposes, the government should not be overly flexible in cash payouts for long-term insurance; 2. Individuals buying commercial long-term care insurance should set a standard "elimination period". 3. Assets should be diversified early in order to supplement personal or family''s long-term care financial resources.
