台灣自民國八十三年立法實施全民健保，至今已邁入第十六年。但全民健保卻造成鉅額虧損，且虧損金額逐年上升。為此，政府已決定再次調漲健保費率以挹注此一資金缺口。解決全民健保虧損的途徑，除了調漲費率有開源的效果之外，提升醫院經營效率亦是重要途徑之一。各醫院所若能有效提升經營效率，則醫療資源能發揮更大效益，對全民健保則有節流的功效。因此在健保費率調漲之際，實有必要檢視全民健保對醫院經營績效之影響。故本文的主要目的是比較健保開辦前後醫院經營效率之差異，以評估健保開辦後醫院經營效率是否改善。本研究利用民國七十八年至八十七年之財務資料進行研究，比較健保實施前後醫院之經營效率，發現實施全民健保後醫院之經營效率並無顯著提升，本研究結果顯示政府主管機關在調漲健保費率之際，醫院經營之效率亦是一個值得注意的課題。

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.