社會性健康保險,係以強制投保方式,集合社會大眾力量,共同醵金,分擔損
失,以達到保障個人經濟安全為目的之社會保險制度.世界各國中行社會保
險方式的國家,其財源籌措以保險費為主,如西德.法國.日本等;而保險費
來自被保險人.雇主和政府補助三方面,其中又以勞資雙方負擔保費為財源
主體.本研究選定未來全民健保之被保險人及民間企業雇主作問卷調查對
象,希望藉此了解台灣地區民眾對社會性健康保險保費負擔之認知程度,以
及探討實施全民健保後雇主負擔增加其所採行之因應策略,是否對總體經
濟有所影響,期能透過此由研究對我國全民健康保險之政策規劃,有所貢
獻.本研究之研究方法採無母數統計方法中卡方檢定.Kruskal-Wallis一因
子分類變異數分析,Dunn多重比較及Cochran Q 檢定等進行資料之分析.獲
得下列主要結論:一.過半數受訪民眾不同意將來全民健保開辦,政府不負
財務虧損撥補責任二.不同教育水準之受訪民眾對社會性健康保險之性質
認知有顯著差異.小學程度的民眾無法認知社會保險是強調個人責任,公平
受益的互助行為其性質與社會救助截然不同.三.目前參加公保.勞保等體
系及尚未加保之三種類型受訪民眾對被保險人應負擔保險費之理由看法有
所不同.公保體系與目前尚無社會保險之受訪民眾看法認同度較為接近.
四.不同職位填答問卷主管對雇主責任觀念之認知有顯著差異.隨職務愈高
愈不同意雇主無過失賠償理論.五.受訪企業對未來全民健保開辦,員工眷
屬加保,雇主為員工及其眷屬負擔保險費大幅增加,其因應之看法為尚未審
慎評估之前,暫時自行吸收此部份多負擔的保費,而不冒然降低薪資水準或
減少福利措施.但有 12.3%受訪企業以反映在成本上,提高產品價格因應,
有14.5%受訪企業以自動化轉型因應.有近3%受訪企業考慮關廠,將資金外
移.六.受訪企業對未來全民健保實施,雇主為員工保費負擔的適當分擔比
例以 50%占多數.七.受訪企業中,製造業有20.2%,服務業有6%認為全民健
保實施,雇主保費負擔改變會對整體產業水準有所影響.

The research was processing to interview the insured persons
and empolyers, and was looking for the summary of responses
sho- -uld be helped to find some approaach for the universal
health insurance program less costly and more efficient. By
using questionnaire investigation and nonparametric stat-
istics like chi-square test, Kruskal-Wallis one-way ANOVA,
cochr- an Q test to process data analysis,the results show:
1.Over half of the interviewed persons disagreed that gover-
nment will be no responsibility for National Health Insur- ance
Scheme financial deficit. 2.The interviewed persons who are low
level education can''t understand the difference nature of
social insurance betw- een social relief. 3.The interviewed who
are GEI(Government Employees'' Insuran- ce)or LI(Labor
Insurance) insured and the other is uninsu- red, these three
groups people had different opinion about the reason of insured
person should pay premium. 4.The more high level positoin
executives,the more disagree- able "Employer no-fault
compensation theory". 5.About National Health Insurance will be
implemented in the near future, may increase the employer''s
share of the con- tribution, the survey says:Corporations will
temporary ab- sorb this amount by themself, but 12.3% will
shift cost to product price, 14.5% will produce automatically,
and 3% consider to close the factory or transfer overseas.
6.The interviewed corporations felt that appropriate contri-
bution rate of universal health insurance is shared by the
employer and the insured person in equal proportion,that is
fifty percent. 7.Survey says: 6% of service firms and 20.2% of
manufacture firms thought that the changes contribution of
employer in National Health Insurance will impact the whole
industry.