日本介护保险财源建构模式的最新研究及启示被引量：6

The Latest Research and Enlightenment on the Financial Construction Model of Nursing Insurance in Japan

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摘要日本是亚洲首个提出建立介护保险制度的国家,在财源建构模式上积累了丰富经验,其通过颁布《介护保险法》,对筹资对象、筹资比例、各级政府筹资功能及权限分配等内容予以规范,明确国家、各级地方政府应尽责任。在筹资机制方面,采取税收与保险混合制度,建立财源多元筹措模式,避免形成严重的国家财政负担。在给付机制方面,面对无可避免的财政挑战和困境,日本介护保险制度将给付对象限缩到介护需求程度较高的高龄者。在财源可持续方面,日本介护保险制度通过移转支付制度使财源建构更具针对性与灵活性,专设财政安定化基金及市町村相互财政安定化事业保证介护保险制度稳定运行。自2016年试点至今,我国长期护理保险制度处于改革和立法的关键时期。日本介护保险制度的财源建构模式,对我国长期护理保险立法提供了有益的参考。 Japan is the first country in Asia to propose the establishment of an insurance system,and has accumulated rich experience in the construction of financial resources.Through the promulgation of the"Insurance Law",it regulates the financing object,financing proportion,financing functions and authority allocation of governments at all levels,and clarifies the responsibilities of national and local governments at all levels.In terms of financing mechanism,Japan adopts a mixed system of taxation and insurance to establish a diversified financing model to avoid serious national financial burden.In terms of payment mechanism,in the face of inevitable financial challenges and difficulties,the Japanese care insurance system reduces the benefit to the elderly people with higher needs for care.In terms of sustainable financial resources,the Japanese insurance system makes the construction of financial resources more targeted and flexible through the transfer payment system,and sets up special financial stabilization funds and municipal and village mutual financial stabilization projects to ensure the stable operation of the insurance system.Since the pilot in 2016,China's long-term care insurance system has been in a critical period of reform and legislation.The financial structure model of Japan's nursing insurance system provides a useful reference for the legislation of long-term care insurance in China.

作者李伟群马禄伟 LI Weiqun;MA Luwei(Economic Law School,East China University of Political Science and Law,Shanghai,201620,China)

机构地区华东政法大学经济法学院

出处《现代日本经济》 CSSCI 北大核心 2024年第2期26-40,共15页 Contemporary Economy OF Japan

基金华东政法大学博士研究生海外访学项目资助研究成果。

关键词长期护理保险介护保险制度财源建构模式保险筹资机制保险给付机制日本 long-term care insurance Japanese nursing insurance system financial resources construction model insurance financing mechanism insurance payment mechanism Japan

分类号 F133.130 [经济管理—世界经济]

作者简介李伟群,华东政法大学经济法学院教授,日本法研究中心主任;马禄伟,华东政法大学经济法学院博士研究生。