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    Title: 辦理補充保費業務之個案研究 : 以某大學為例
    Other Titles: A case study of a university deal with supplementary premiums
    Authors: 趙秀珍;Chao, Hsiu-Chen
    Contributors: 淡江大學會計學系碩士在職專班
    林谷峻;Lin, Ku-Jun;張瑀珊;Chang, Yu-Shan
    Keywords: 二代健保;補充保費;學校補充保費作業;Second Generation National Health Insurance;Supplementary Premium;supplement premiums jobs of Schools
    Date: 2014
    Issue Date: 2015-05-04 09:52:50 (UTC+8)
    Abstract: 二代健保上路後,補充保費造成之徵收問題與不便,已在社會各界引起普遍關注。本研究聚焦於補充保費對大學的影響,以某國立大學為個案,利用深度訪談,探討補充保費徵收引發的各種現象。本研究擬探討個案學校辦理補充保費作業方式,說明補充保費政策對大學之衝擊,以及由公平性原則及節約性原則之角度,分析補充保費制度之影響。研究結果發現:個案學校資訊系統設計良善及業務分工整合,補充保費作業尚屬平順,惟補充保費規定不具平易性,導致學校行政作業瑣碎而且繁複,增加許多行政負擔。補充保費制度,已背離節約性原則。此外,所得較低者,反而補充保費負擔較重,也背離公平性原則。根據研究結果,本研究針對補充保費制度及未來研究提出相關建議及做法,以做為健保政策修訂之參考。
    After the Second Generation National Health Insurance (NHI) supplementary premium was implemented, levying difficult and inconvenient raises concerns in all sectors of the society. The study focuses on the supplementary premium’s impact on the university, and investigates the phenomenon caused by supplementary premium by using in-depth interview. The research illustrates how the school collecting supplementary premium, analyzes the impact of supplementary premium, and comments in the view of the principle of fairness and conservation. This study finds that the information system of the case is well-designed and departments cooperate each other, so that the processes of collecting supplementary premium are smooth. However, the provisions of supplementary premium are not amiable, leading to administrative operations trivial and complicated. The provisions of supplementary premium deviate from the principle of conservation. The lower income, the heavier burden of supplementary premium, which is severely deviating from the principle of fairness. According to the results mentioned above, this research provides advices and practices about supplementary premium as the reference of NHI’s revision.
    Appears in Collections:[會計學系暨研究所] 學位論文

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