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    題名: 二代健保實施之企業因應行為
    其他題名: Second generation national health insurance implementation of corporation's coping
    作者: 蘇泊昌;Su, Bo-Chang
    貢獻者: 淡江大學會計學系碩士班
    韓幸紋
    關鍵詞: 補充保費;規劃意願;規避行為;Supplementary Premium;Willing to Plan;Willing to Adopt
    日期: 2013
    上傳時間: 2014-01-23 14:07:37 (UTC+8)
    摘要: 二代健保主要內容除了維持現行保費的徵收外,增加部分被保險人與投保單位的補充性保費。對此,二代健保的實施使得民眾與立法委員們還有許多疑惑之處,雖然行政院衛生福利部有針對二代健保開好幾場說明會,加強宣導課徵的範圍,不過效果仍是未定數,行政院政務會談也於民國100年9月時拍板,二代健保確定於民國102年1月1日如期實行。
    二代健保的實施對於一般民眾與企業將帶來重大衝擊,對於企業而言,企業有可能針對補充保費的項目做規劃行為,否則可能會負擔一筆為數不小的補充保險費。
    本研究針對企業的會計部門與人資部門發放問卷,問卷發放期間適逢二代健保實施前夕。並且利用統計軟體SPSS進行迴歸分析,探究企業是否有任何因應措施。
    根據研究結果企業對於二代健保的認知程度越高,會使得二代健保的規劃意願也越高。不過因為回收的問卷偏向大型企業,結果顯示企業對於二代健保的規避偏向不規避者占多數。
    The main idea of second Generation National Health Insurance “not only collected insurance premium but also apply supplementary premium of direct insurer and the insured. Therefore, people and iegislators are doubted about “Second Generation National Health Insurance”, Although “Ministry of Health and Welfare “ hold many explanation session about “Second Generation National Health Insurance”, and quidance about it’s tax range, the result of “Second Generation National Health Insurance” is still unknow for most people. Executive Yuan decided “Second Generation National Health Insurance” in The 100th year of th “Republic Era”, and put it into practice in The 102th year of the “Republic Era”.
    Second Generation National Health Insurance may impacted enterprises. To them, it they didn’t planed well, they may cause great loss.
    In this Research we used survey of Account department and Human resource department. We used SPSS and regression analysis to probe enterprise’s countermedsures.
    Accroding to the research, the more understand about “Second Generation National Health Insurance”, the more willing to plan it. Because of the survey had partial to large Enterprises, the result shows enterprises are not willing to adopt “Second Generation National Health Insurance”.
    顯示於類別:[會計學系暨研究所] 學位論文

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