Liaoning Province: Independently setting up a separate account for the social security fund and a separate account for the long-term care insurance fund, with separate accounting and dedicated use.

The General Office of the People's Government of Liaoning Province issued the "Implementation Plan for Establishing Long-Term Care Insurance System in Liaoning Province". It is pointed out that a separate social security fund financial special account for long-term care insurance fund should be established, with separate accounts and special use of funds. In accordance with the principle of "balancing revenues and expenditures", scientific budgeting for revenues and expenditures should be prepared; strengthen budget performance management and improve the fund budget management system. Strictly implement fund financial regulations, strengthen fund financial management, standardize fund revenues and expenditures, and shall not entrust third-party organizations handling long-term care insurance with the custody and disbursement of funds. Carry out fund accounting and statistical analysis. Establish fund operation monitoring and risk prevention mechanisms, and conduct medium and long-term actuarial analysis. In cases of payment difficulties in the fund, timely adjustments to funding and benefit policies should be made.