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題 名 | 全民健保應計與現金基礎之安全準備金推估=Estimating Accrual-basis and Cash-basis Reserves of Taiwan Public Health Care |
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作 者 | 郭嘉祥; 陶宏麟; 余朝權; | 書刊名 | 管理與系統 |
卷 期 | 7:1 2000.01[民89.01] |
頁 次 | 頁71-94 |
分類號 | 412.56 |
關鍵詞 | 全民健保; 應計基礎安全準備; 現金基礎安全準備; Public health care; Accrual-basis reserve; Cash-basis reserve; |
語 文 | 中文(Chinese) |
中文摘要 | 本文的研究重點有兩個,即分別依據健保的收入與支出特性,建立應計 與現金基礎之安全準備金預估模型,再利用現有健保開辦後之資料予以推估預 測,並加以討論。就應計基礎的安全準備而言,若以保守的方法估計,預計八十 八年五月將發生準備金不足法定一個月安全準備的要求。若以中度的方法估計, 八十九年八月將低於法定一個月的安全準備。較樂觀的估計,至九十年六月底 止,將不致發生低於法定的一個月安全準備的情況。就現金基礎的安全準備而 言,較保守的估計,八十八年一月將發生現金準備低於法定一個月安全準備的情 況。中度的估計,八十八年十二月或遲至八十九年七月將低於法定一個月的安全 準備。較樂觀的估計,九十年一月將開始低於法定一個月的安全準備。與應計基 礎相比,不論那一種的可能性,現金基礎的預估準備金都提前發生不足法定一個 月安全準備的情況,且約提前一至六個月。 |
英文摘要 | Accrual-basis reserve and cash-basis reserves of Taiwan public health care are estimated in this study. The sufficiency of reserve is defined when it is more than one-month payment that public health care agency pays to medical institutions for medical expenditures. For accrual-basis reserve: (1) the optimistic estimate of reserve, to June 2001, will always be sufficient; (2) the estimated reserve from the pessimistic one will be insufficient after May 1999; (3) the moderate estimate of reserve will be insufficient after August 2000. For cash-basis reserve: (1) the estimated reserve from the optimistic one will be insufficient after January 2001; (2) the estimated reserve from the pessimistic one will be insufficient after January 1999; (3) the moderate estimate of reserve will be insufficient after December1999. Regardless of the estimates are from optimistic one or pessimistic one, insufficiency of cash reserve will approximately occur six-month ahead of insufficiency of accrual reserve. |
本系統中英文摘要資訊取自各篇刊載內容。