Ou, S. C., Chao, L. H., Hung, C. S., and Lin, H. M. 2012. A Study of the Impacts of National Health Insurance on Operating Efficiencies of Medical Institutions. NTU Management Review, 22 (2): 253-276. https://doi.org/10.6226/2012.(22-2).09
Chin S. Ou, Professor, Department of Accounting & Information Technology, National Chung Cheng University
Ling-Hai Chao, CPA, Managing Partner, Chung-Shih & Co., CPAs
Chia-Sheng Hung, Associate Professor, Department of Accounting and Information Science, Nan Hua University
Hui-Mei Lin, Ph.D. Candidate, Science and Technology, National Yunlin University of Science and Technology
Abstract
It has been fifteen years since the National Health Insurance (NHI) was instituted. The financial deficit of NHI has been increasing steadily for the past years. The goal of this study is to examine the impacts of National Health Insurance (NHI) on operating efficiencies of medical institutions. The observations are composed of the public medical institutions during the period from 1989 through 1998. We compare the operating efficiencies between the pre-and post-NHI periods. Empirical results do not support the hypothesis that NHI has positive influences on operating efficiencies of medical institutions. When the government agency tries to raise the premium rate of NHI to cover the financial deficit, how to improve the operating efficiencies of medical institutions remains an issue to be investigated in the future.
Keywords
national health insurance public medical institutionsoperating performance