這個探索性實證研究探討目前有欠費的民營公司行號，對於健保局欠費催繳作業及催繳作業人員態度的反應（服務滿意度），與導致欠繳全民健康保險費的因素及其基本資料之間的相關性。使用黃錫深（民91）設計的研究問卷『公司（行號）對全民健康保險欠繳原因探討問卷』。隨機抽取樣本，以電話訪談收取資料，共計50個有效樣本。使用SPSS 10.0英文視窗版進行統計分析，包括無母數Spearman's rho相關性分析及Ordinary Logistics迴歸分析。分析結果發現：(1)公司對於全民健康保險法規規定的認同度與欠費狀況及處理方式是造成欠繳保險費之可能性越高，公司的資本額越高，及公司存在期間越長，其對健保局欠費催繳作業的滿意度越低；(2)公司認同欠費狀況及處理方式是造成欠繳保險費之可能性越高，公司的資本額越高，及已欠繳健保費月數越多，其對健保局欠費催繳作業人員的滿意度越低。研究結果或可提供健保局提昇其服務品質及形象之參考。

This exploratory study examined firms' satisfaction levels toward the premium collection department of National Health Insurance Bureau, regarding the services of collecting unpaid premium. We also investigated the relationship between firms’ satisfaction levels, factors that affect firms not paying premium and demographic characteristics. Subjects were randomly selected. ”The questionnaire of possible factors that affect non-government firms not paying National Health Insurance premium” was used. Through telephone interviews, a total of 50 valid subjects were collected. We used SPSS 10.0 English Version for data entry and analyses, including non-parametric Spearman's rho correlation and Ordinary Logistics regression analyses. We found that: (1) if firms perceive National Health Insurance policies as a possible factor that affect not paying premium, have more capital and a longer existing period, they would be less satisfied toward the unpaid premium collection procedures; and (2) if firms perceive the processing status of unpaid premium as a possible factor that affect not paying premium, have more capital and have not paid premium for a long period of time, they would be less satisfied with the staff who process the collection procedures. These findings might provide some insights to National Health Insurance Bureau for improving their service quality and organizational image.