臺灣地區已於民國82年，進入聯合國所界定的高齡化社會。至民國140年，老年人口比例將高達23.9%，老年人口扶養比也將上升至40.5%。人口老化可能帶來的社會衝擊，值得重視；主要課題包括：經濟安全問題、急性醫療問題及長期照護問題等。老人經濟安全問題，刻由行政院經建會積極規劃國民年金制度以為因應；老人急性醫療問題，已透過全民健康保險獲得適當保障；老人長期照護問題，尚待各界集思廣益，共謀對策。據推估，民國89年，臺灣地區老年人口中，約有34萬人，因日常生活活動或認知功能障礙需要長期照護；至民國139年，老年人口中叫，將有142萬人需要長期照護。面對日益擴大的長期照護需求，如何預先規劃長期照護體系，健全長期照護財務制度，以減輕家庭及社會負擔，實乃當務之急。本文旨在探討長期照護財務規劃，特別是建構長期照護體系時，所面臨的長期照護基本財務抉擇。

　　　　　In the early 1980s, the current of liberalization has influenced all global media. Under the slogan of liberalization, four important concepts have been introduced, i.e. deregulation, globalization, synergy and convergence. The broadcasting and television media are not exception. The liberalization of broadcasting and television media in Taiwan is affected by internal and external factors. With regard to broadcasting media, we can observe that broadcasting stations set up and expand their niche in the market through the utilization of management strategy. In the future, broadcasting stations will rely on the control of technology to compete for the market share. Gable television is the rising star and constitutes a threat to wireless television. Above all, cable television can use its far-flung broadband cable network to integrate both electronic media and telecommunication system---it symbolizes unlimited business profits and opportunities. Under the strong tide of liberalization, the synergy and convergence of media do provide efficient service for the needs of the people. However, the media remain haunted by the high possibility of monopoly. Besides, the quality of TV programs (including TV news programs) has been deteriorated, because of pursuing of profits. We cannot neglect the problems arisen from media liberalization and their negative impacts on the society. In order to preserve the freedom of the press, it is very urgent for us to complete an integrated media self-regulation system.