Abstract: With the deepening of the aging process, it is imperative to establish and optimize the financing model of “medical and nursing care”. Japan, the United States, Germany and other countries have adopted the "long-term care" pension model, but the financing model is different. The fundraising models for long-term care in Beijing, Shanghai and Qingdao in China are also different. At present, the financing model of medical and nursing care in Guangzhou has problems such as insufficient medical insurance support, lack of pluralism in financing entities, difficulty for non-public institutions to enjoy preferential treatment, and failure to set different financing standards. It is recommended to strengthen the responsibilities of the government, improve the laws and regulations on the integration of medical and nursing care, and attract more social forces to participate in the integration of medical and nursing care; and in terms of policy, both private and public medical and nursing institutions should be treated equally, and various preferential policies should be planned from top to bottom, and NGOs should be encouraged to donate charitably through tax exemptions and fee reductions. At the same time, the government needs to use fiscal, taxation, financial and other methods to let the government share the financing responsibility for the combination of medical and nursing care with individuals, non-governmental organizations and enterprises; at the same time, design different financing models to optimize the “combination of medical and nursing care” financing model with Guangzhou characteristics.

Key words: financing model, long-term care, medical combination