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題名 全民健康保險呆帳提列及轉銷之研究 作者 林美花;張錫惠 貢獻者 行政院衛生署
國立政治大學會計學系關鍵詞 呆帳;應收保費;保費收入認列;財政（含金融，保險）;公共衛生學 日期 2009-05 上傳時間 23-Nov-2010 16:22:35 (UTC+8) 摘要 全民健康保險自民國84年3月1日開始實施，是國內醫療保健措施的重要里程碑。但由於全民健保為強制性保險，健保局不必對被保險人進行徵信、或設定擔保，使保費較一般商業行為發生之應收帳款的收取來得困難。為使健保局之財務報表能忠實表達財務狀況及經營成果，健保局對無法收回之呆帳應加以估計，並提列呆帳準備。呆帳準備提列金額若不適當，將影響安全準備之計算，從而影響未來保費之調整。本研究之主要目的即在協助健保局提出一適當呆帳提列方式，並就目前呆帳轉銷辦法提出改進意見。研究方法係就目前會計上計提呆帳之各種方法，輔以健保局之資料加以分析，並比較。此外，本研究採座談會方式，徵詢相關單位意見，提出呆帳轉銷辦法可以改進之方向。同時，對目前收款制度提出建議，期減少呆帳之發生。 Taiwan has implemented the National Health Insurance Program (NHIP) since March 1, 1995. It is the milestone for its health insurance system. All citizens are required to be covered by the NHIP. Because of its mandated nature, the Bureau of National Health Insurance (BNHI) does not have to investigate the credibility of the insured or obtain collateral from the insured as do normally in other business. Accordingly, the collection of the insurance premium and the estimation of bad debt from premium receivable is much more difficulty than that in other business. To insure that the financial statements present fairly the financial position and the results of the operation, appropriate amount of bad debt (uncollectible premium) should be estimated and recognized in the financial statements. In addition, the amount of bad debt would have an impact on the calculation of the safety reserve that is the mechanism used to adjust the insurance premium rate. In this study, we use methods of bad debt estimation suggested by the literature and current practices to estimate appropriate rates of bad debt for BNHI. We discuss the advantages and weaknesses of each method. Statistical methods, such as simple regression analysis, are applied to data from March 1, 1995 to June 30, 1998 to estimate rates of bad debt. To decide an appropriate method for the write-off of premium receivable, we compare the methods used by BNHI, Taiwan Power Company, and the Labor Insurance Bureau. Officers from General Accounting Office, Labor Insurance Bureau, and General of Controller`s Office are invited in the panel discussion to find out possible solutions. Suggestions for mechanisms to reduce the bad debts are also provided in the study. 關聯 DOH87-NH-051
應用研究
委託研究
研究期間: 870501~880331
研究經費: 444 千元資料類型 report dc.contributor 行政院衛生署 en_US dc.contributor 國立政治大學會計學系 en_US dc.creator (作者) 林美花;張錫惠 zh_TW dc.date (日期) 2009-05 en_US dc.date.accessioned 23-Nov-2010 16:22:35 (UTC+8) - dc.date.available 23-Nov-2010 16:22:35 (UTC+8) - dc.date.issued (上傳時間) 23-Nov-2010 16:22:35 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/48463 - dc.description.abstract (摘要) 全民健康保險自民國84年3月1日開始實施，是國內醫療保健措施的重要里程碑。但由於全民健保為強制性保險，健保局不必對被保險人進行徵信、或設定擔保，使保費較一般商業行為發生之應收帳款的收取來得困難。為使健保局之財務報表能忠實表達財務狀況及經營成果，健保局對無法收回之呆帳應加以估計，並提列呆帳準備。呆帳準備提列金額若不適當，將影響安全準備之計算，從而影響未來保費之調整。本研究之主要目的即在協助健保局提出一適當呆帳提列方式，並就目前呆帳轉銷辦法提出改進意見。研究方法係就目前會計上計提呆帳之各種方法，輔以健保局之資料加以分析，並比較。此外，本研究採座談會方式，徵詢相關單位意見，提出呆帳轉銷辦法可以改進之方向。同時，對目前收款制度提出建議，期減少呆帳之發生。 Taiwan has implemented the National Health Insurance Program (NHIP) since March 1, 1995. It is the milestone for its health insurance system. All citizens are required to be covered by the NHIP. Because of its mandated nature, the Bureau of National Health Insurance (BNHI) does not have to investigate the credibility of the insured or obtain collateral from the insured as do normally in other business. Accordingly, the collection of the insurance premium and the estimation of bad debt from premium receivable is much more difficulty than that in other business. To insure that the financial statements present fairly the financial position and the results of the operation, appropriate amount of bad debt (uncollectible premium) should be estimated and recognized in the financial statements. In addition, the amount of bad debt would have an impact on the calculation of the safety reserve that is the mechanism used to adjust the insurance premium rate. In this study, we use methods of bad debt estimation suggested by the literature and current practices to estimate appropriate rates of bad debt for BNHI. We discuss the advantages and weaknesses of each method. Statistical methods, such as simple regression analysis, are applied to data from March 1, 1995 to June 30, 1998 to estimate rates of bad debt. To decide an appropriate method for the write-off of premium receivable, we compare the methods used by BNHI, Taiwan Power Company, and the Labor Insurance Bureau. Officers from General Accounting Office, Labor Insurance Bureau, and General of Controller`s Office are invited in the panel discussion to find out possible solutions. Suggestions for mechanisms to reduce the bad debts are also provided in the study. en_US dc.format application/pdf en_US dc.format.extent 3141227 bytes - dc.format.mimetype application/pdf - dc.language zh-Tw en_US dc.language.iso en_US - dc.relation (關聯) DOH87-NH-051 en_US dc.relation (關聯) 應用研究 en_US dc.relation (關聯) 委託研究 en_US dc.relation (關聯) 研究期間: 870501~880331 en_US dc.relation (關聯) 研究經費: 444 千元 en_US dc.subject (關鍵詞) 呆帳;應收保費;保費收入認列;財政（含金融，保險）;公共衛生學 en_US dc.title (題名) 全民健康保險呆帳提列及轉銷之研究 zh_TW dc.type (資料類型) report en
