「國民醫療衛生保健帳戶」依據醫療衛生費用的資金流向，將醫療保健總費用分為三個層級分析：資金來源、財務籌集管道及資金用途。本研究依照「世界經濟合作與發展組織」標準，重新整理與計算我國的全國醫療保健費用支出，同時檢測各項民眾自付醫療費用的相關研究資料正確性，最後並作合理調整，以建立符合國際標準的臺灣「國民醫療衛生保健帳戶」。研究結果顯示1998年臺灣的醫療費用總支出為526,744,959,645元，佔GDP的6.02%，其中保險部門佔52%及民間部門佔39%，而政府部門僅佔9%。相較於OECD已開發國家，我國門診費用佔醫療保健總費用比例相形較高，而預防保健則較低。

　　　　　National Health Accounts (NHA) employs a "sources and use" matrix and identifies the flow of funds which is formulated in terms of three levels: sources of funds, financial intermediaries and the uses of funds. This research project adopts OECD definitions and boundaries for health care and compiles health care expenditures to create an NHA for Taiwan that conforms to the international standard. In addition, data from several surveys on out-of-pocket expenditures were also collected, analyzed and validated. Adjustements were then made to the household survey data to enhance the accuracy and completeness of the estimates. The results show that the estimated 1998 health care expenditures are NT$526,744,959,645 (6.02% GDP). The insurance sector covers 52%, the private sector, 39%, and the government sector only 9%. Compared to the developed countries in OECD, Taiwan has spent a relatively higher percentage of national health expenditures on outpatient visits and a lower percentage on prevention.