台湾全民健康保险财务危机论析

Analysis of financial crisis of health insurance of all the people of Taiwan

台湾全民健康保险自1995年实施至今已经取得了显著的成效,民众的健康有了基本的保障。但是,台湾健保也面临着严重的财务问题,至今已经爆发了三次财务危机。本文从台湾健保的管理制度、财务收入制度和财务支出制度等方面对其财务危机进行了分析,并总结出它为完善我国大陆健康保险制度提供的借鉴意义。

The implementation of health insurance of all the people of Taiwan has made obvious achievement since it started in 1995 and the health of the people has basic guarantee. However, the health insurance of Taiwan faces serious financial problem and three financial crises have been erupted so far. This paper analyzes financial crisis in the aspects of management system, financial receipts system and financial expenditure system of Taiwan＇s health insuranee and summarizes its learning significance for eornpleting main-land health insurance system.