2000年，法國被世界衛生組織（World Health Organization，簡稱WHO）評論為擁有世界上最好的健康保險系統的國家，其健康保險制度與國內有些許相似之處，除了有類似補充保費的特別稅捐之外，健康保險費相同來自於被保險人的薪資和資方給付，然而因為其傳統社會的多元化價值，出現了公、私並存的混合雙軌制度，其重點是為了滿足民眾來彌補一般強制型健康保險不完全給付的項目、減輕法定部分負擔的財務壓力、支付非法定部分負擔以及補足公共健康保險費用的不足，這些特點也展現出法國其多元、互助和自由的民族性。
本研究主要目的為研究法國健康保險制度歷史發展、制度內容以及機構組織，因此本研究目的如下: 一、梳理法國健康保險制度歷史發展脈絡與內涵； 二、分析法國健康保險制度之發展進程與改革； 三、探討法國健康保險制度運作的行政組織架構與財務管理； 四、對於法國現行健康保險制度提出總結，並於文末探討其制度未來發展與展望。 In the modern society, the health insurance becomes an important social security mechanism in our daily life, which can guarantee a person to have a basic protection when he faces the difficulty of illness. With the development of a county and the reconstruction of the social structure, whether the government can provide a complete social security becomes an index, which can let us view if they respect the human rights or not.
In 2000, the World Health Organization ranked France at the first place of having world’s best health insurance system; its health insurance system is similar to Taiwan. These two systems both have the supplementary premium which comes from both the employer and the employee, aims to cover the extra costs of the health insurance. However, because of the diversification of its traditional social values, its system is special on their public and private co-existence. This kind of mixed-track system helps to reduce the financial pressure, especially on the non-payment statutory part of the public health insurance costs. These features also show French national characters: diversity, solidarity and freedom.
This thesis aims to study its system’s historical development、system and institutional organization, the research’s objectives are as follows: 1. Analyze French health insurance system historical development and content； 2. Study on French health insurance system’s reforms； 3. Discuss French health insurance system’s institutional organization and the management of health insurance fund； 4. To summary and forecast its future development trend.