本文先行釐清償期照護體系中，其財務籌措、制度規劃與保險之間的關係，進而探討攸關長期照護體系成敗的資源配置問題。研究結論：1. 政策規劃應考量"使用者付費"結合年金的制度。2. 政府應提供誘因，鼓勵商業看護保險的推行。3. 長期照護的醫療資源分配則透過序列相關進行檢定，發現佔床率、病床數、醫療健保支出、65歲老年人口數、人口數、醫院數、醫生數皆與照護機構呈現顯著的正相關關係。4. 離島地區長期照護資源明顯落後本島地區；且本島北部的醫療資源始終高於中、南部。5. 醫療健保支出、醫生數及人口數等因子有助於照護人數、機構增加。

This study investigates relationships among financing, planning, and insurance under the long-term care (LTC) system. We examine the allocation of medical resources that are concerned with success or failure of the LTC system. Our conclusions are fivefold: 1. “The spirit of user payment,” together with the pension system, must be taken into consideration as policy is planned. 2. The government should encourage commercial LTC insurance. 3. Using Spearman's rho and Kendall's tau-b, we find that the ratio of occupied beds, the value of health care expenditures, the number of beds, the population 65 years old, the population size, the number of hospitals, and the number of physicians exhibt a positive relationship with the number of LTC institutions. 4. Areas removed from the main island of Taiwan such as Peng-Hu, Jin-Men, and Lian-Jiang have fewer LTC resources, and similarly the middle and southern areas of Taiwan have fewer than in the north. 5. The expenditure of health care, the number of physicians, and the population size have a positive impact on the mumber of LTC insitutions.