The purpose of the thesis is to study the insufficient medical payment and the financial problem that NHI is facing now.Owning to the insufficient medical payment,life insurance companies therefore enjoy more business opportunities .However, though life insurance companies may increase their sales revenue, they also have to pay more attention to risk assessments, such as the Risk Based Capital (RBC), the underwriting strategies and claim procedures for health insurance. We expect that the conclusion of this study will provide life insurers and non-life insurers for reference.