Objective: To analyze the influencing factors of the long-term care expenditure among beneficiaries over 60 years old in Jingmen，Hubei，in order to provide suggestions for the optimization of long-term care insurance system in China. Methods: Descriptive statistics and linear logarithmic regression are used to analyze the influencing factors of long-term care service expenditure among beneficiaries over 60 years old in Jingmen. Results: Gender，days of participation，disability score，type of health insurance，type of long-term care service，re-choice of facility，relative care status，having Alzheimer' s disease and tumor are the influencing factors for long-term care expenditure. The main influences on beneficiaries' long-term care expenditure differ between urban and rural areas. Conclusion: There are differences in long-term care expenditures between urban and rural areas. It is necessary to strengthen the prevention and control of chronic diseases，promote the equalization of nursing resources in urban and rural areas，and improve the nursing security network for the severely disabled elderly.