近年來,兩岸經濟快速發展,特別是兩岸直航之後,促使台商到中國大陸工作之機會大增,然而,兩岸政府皆以實施社會安全政策之健康保險,提供人民對基本醫療服務之需求及迅速獲得基本保障。 本研究主要採用比較分析法,蒐集兩岸相關之資料、出版書籍、法規條文、學術研究資料等,從臺灣與中國之健康保險政策之背景、過程及其內容進行分析。研究結果發現:(1)雖然中國大陸近年來針對醫療保險制度進行改革,但只針對政府在醫療非用的支出部分,並未以保障全民健康為依歸,因此造成醫療保險改革後覆蓋率及保障內容不足等問題;(2)臺灣方面則可以結取中國大陸的經驗,來健全全民健康保險制度,避免發生相似之問題
In recent years, because the economy of the cross-strait is becoming more affluent, especial after cross-straits direct charter flight, many Taiwanese businessman have many chances to work in China. However, cross-strait government also carry out health insurance of social security policy to provide the people who need the Basic medical services and obtain the basic protection. The secondary analysis was used to analyze the political, economic, and social context, the process and the content of the health insurance reform in Taiwan and China. We have the following findings: (1) China was aimed at reducing the national expenditure in health care, not mainly at ensuring the whole people to be healthy. It thus has caused insufficient many question, for example the coverage of population and health care benefits; (2) in Taiwan, the government could take the experience of China to improve the national health care to avoid the similar questions.