我国长期护理保险（以下简称“长护险”）制度试点自2016年启动,在筹资机制建设上各地仍处于探索之中,相关政策有待完善。基于德国、日本和韩国等国家的历史经验和国内试点城市的前期实践,本文探讨了我国长护险筹资机制建设的关键问题,认为长护险应作为独立的社会保险险种,采取参保主体缴费模式,建立多方共担筹资渠道,在参保覆盖面上实施渐进式推进策略,并引入财务精算机制,保障长护险可持续发展。

China's pilot program for the long-term care insurance (LTCI) system initiated in 2016, still remains in the exploratory phase regarding funding mechanism construction, relevant policy requiring refinement. Drawing on historical experience from Germany, Japan, and South Korea, as well as practice from domestic pilot cities, this paper analyzes critical issues in constructing China's LTCI funding mechanism. It proposes establishing LTCI as an independent social insurance type, adopting a contributory model of insured entities, establishing financing mechanism with multi-stakeholder participation, and implementing a gradual promotion strategy for insurance coverage while incorporating actuarial mechanism to ensure the sustainable development of long-term care insurance.