| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 103 === 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.
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