目的: 通过实证分析对南宁市长期护理保险筹资水平和分担机制进行测算检验,为我国全面推行长期护理保险提供理论依据。方法: 采用ILO筹资模型对南宁市长期护理保险的筹资水平进行测算,并运用Eviews软件对个人责任分担进行可行性检验。结果: 经测算南宁市长期护理保险职工筹资比例为0.17%,与该市现行的长期护理保险职工筹资比例0.15%相近,测算具有一定合理性;职工个人社保总缴费比例远低于个人最大承受水平,说明城镇职工缴纳长期护理保险目前具有一定可承担性。结论: 南宁市长期护理保险制度应从制度层面完善顶层设计,建立责任共担的多元筹资渠道,结合各地区具体情况合理确定筹资水平。

Objective: The paper attempts to test the financing level and sharing mechanism of long-term care insurance in Nanning city through empirical analysis, and to provide the theoretical basis for the full implementation of long-term care insurance. Methods: ILO financing model was used to measure the financing level of long-term care insurance in Nanning, and Eviews software was used to test the feasibility of individual responsibility sharing. Results: It was estimated that the proportion of employees’ long-term care insurance in Nanning was 0.17%, which was similar to the current proportion of 0.15%, therefore the calculation was to some extent reasonable. The proportion of employees’ total personal social security contributions was much lower than the maximum individual affordability, indicating that long-term care insurance is affordable for employees. Conclusion: Nanning long-term care insurance system needs to improve the top-level design from the legislative level, establish multiple financing sources with shared responsibility, and reasonably determine the financing level based on the specific situation of each region.