台灣面臨人口老化的問題，國人對長期照護服務需求與日俱增，對政府規劃並提供完整長期照護體系的期待，日孟殷切。2007年4月3日行政院核定我國「長期照顧十年計畫J(以下簡稱十年計畫)，期望據以發展台灣的長期照護制度，解決老化人口照護需求的難題，但此一重大政策研擬過程，有關專業人力發展規劃適切性，有待跨專業團隊的檢驗使更臻周延，本文以十年計畫內容對護理人力推估與運用為例，檢視十年計畫的可行性，並探討台灣長期照護制度的發展過程中，護理人員應擔負的角色與參與的工作，以確認未來努力的方向。本文將就下列四個方向分別討論說明:1.人口老化趨勢所促成照護需求型態之變遷，長期照護需求的增加，護理專業發展所面臨的挑戰與機會;2.回溯過去護理專業參與台灣發展長期照護服務的角色與貢獻; 3.建構實證 基礎的人力推估，落實照顧服務專業的發展;4.護理專業在台灣未來長期照護制度發展與政策研 訂可參與的點與面。

With a steadily aging population and an increasingly large number of frail elderly citizens in Taiwan, the demand for long-term care services has experienced a correlative increase. Policy-making to provide a comprehensive long-term care system has become a major concern for the Taiwanese government. On April 3, 2007, the Executive Yuan issued a 10-year plan for long-term care, which was developed to create a long-term care system in Taiwan that will meet the expanding needs of the ageing
population. Commentary from multidisciplinary health professionals can provide needed insights into issues related to the 10-year plan for long-term care. This article examines the manpower aspects of this plan and investigates the roles and functions of nursing professionals during the policy-making process of long-term care by using nursing manpower estimation. Four key points are addressed in this paper: (1)the challenges and opportunities nursing professionals face with an aging population and the accompanying demand for long-term care services, (2) the participation and contribution of nursing professionals in the development process of a long-term care system in Taiwan, (3) the consolidation of long-term care services through evidence-based manpower estimation, and (4) possible strategies of nursing professionals who are participating in long-term care policy-making.