目標：本研究目的為由社會整體的觀點,推估我國勞保人口於民國80年因罹患腦血管疾病所導致的社會經濟成本損失。方法：利用勞保統計資料庫，根據人力資本法並依疾病盛行情形為基礎，分別計算直接成本、罹病成本及早逝成本。結果：我國勞保人口在民國80年腦血管疾病之總疾病成本約52.5億至72.4億新臺幣。其中以早逝成本約為40.97億至59.06億元最高，約佔74.8%至81.6%，其次為罹病成本約為5.58億至7.37億元，約佔10.1%至12.2%，最低為直接成本5.95億元，約佔8.2%至12.9%。男性勞工之成本高於女性近三倍。若依疾病型態細分，則以大腦內及顱內出血的疾病成 本約為28.46億至40.93億元最高。依勞保行業大類別區分則以製造業19.59億至27.09億元最高。結論：勞保人口腦血管疾病成本主要來自於早逝人口生產力損失，因此避免年輕勞動人口罹患出血型腦血管疾病，應為日後加強勞工疾病防治工作主要目標。

　　　　　Objectives:The purpose of this study was to estimate, from the societal viewpoint, costs of cerebrovascular disease (CVD) in population under labor insurance in 1991. Methods:Data were extracted from national labor data sets provided by the Bureau of Labor Insurance in Taiwan. We used prevalence-based approach and human capital method to estimate direct costs, morbidity costs and mortality costs. Results:The total economic costs of CVD for population under labor insurance was estimated to be in the range o f NT$ 5.25 billion to 7.24 billion in 1991. The mortality cost was the highest, ranged between NT$ 4.1 and 5.9 billion (accounted for 74.8%to 81.6%); followed by the morbidity cost, between NT$ 0.56 and 0.74 billion (10.1% to 12.2%); and the lowest cost was the direct cost NT$ 0.595 billion (8.2% to 12.9%). The costs of male workers were three times higher than that of female workers. In terms of diseases, the cost of intracerebral haemorrhage(ICH) was the highest, between NT$ 2.85 and 4.09 billion. In ter ms of industry, the cost in the manufacturing industry was the highest, between NT$ 1.959 and 2.709 billion. Conclusions:The results of this study demonstrate that the mortality costs of CVD were relatively high. We suggest that the prevention of ICH among young labors should be treated as the highest priority objective of disease prevention programs.