A Study on Establishing the Early Warning System for the National Health Insurance in Taiwan

• Main Authors: Chen, Yin-Jui, 陳引瑞
• Other Authors: Shuen Zen Liu
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/98910448097726257621

碩士 === 國立臺灣大學 === 會計學系 === 86 === Abstract Graduate Institute of Accounting National Taiwan University Title：A Study on Establishing the Early Warning System for the National Health Insurance in Taiwan Name：Yin-Jui Chen Advisor：Shuen Zen Liu, Ph.D. Month/Year：June, 1998 National Health Insurance, Early Warning System, and Accounting System National Health Insurance(NHI) is a social program of immense magnitude and will have a significant impact on the life of every citizen in Taiwan. The purpose of the study is to propose an early warning system for the Supervisory Commission of NHI and wish the system can be used as a standard to monitor the operations of the NHI. In the first part of the study, we identify several problems on the financial statements of Bureau of the NHI. For example, the valuation of accounts receivable is not appropriate because of the under-estimation of the bad debt expenses. Besides, the difference between the reserve fund under cash basis and under accrual basis is too large. This may affect the public*s understanding of the insurer*s financial position. In the second part of the study, we establish an early warning system for the NHI. The system is divided into three broad categories-liquidity tests, profitability tests and long term early warning tests. We developed 16 key financial tests to evaluate the financial performance of Bureau of National Health Insurance, including current ratio, quick ratio, cash ratio, accounts receivable turnover, return on the reserved fund, medical expenses to the reserved fund, etc.