本文的問卷調查顯示,一般企業在雇用與投資意願方面受到全民健保的影響並不大, 只有小型企業、服務業受到的衝擊較大。而從雇用決策的實證模型分析可發現,影響企業雇用 決策的重要因素有企業模型、對營業的展望及國內市場競爭狀況。全民健保對企業的雇用並 沒有顯著的影響,顯示企業對於全民健保影響的評估似乎誇大。 由企業的投資決策模型可看出,企業國內外投資決策受到對未來營業展望、外銷比率、國 內市場競爭程度、企業規模、人事成本比重等因素的影響。但行業別與全民健保保費佔人事 費比率則對企業的投資沒有顯著的影響。與企業自己評估全民健保對投資影響的結果很相符。

　　　　　This paper studies the impact of Taiwan's National Health Insurance (NHI) program on firms' investment and hiring decisions. Our survey shows that the impact of NHI on firms' investment is less significant than it is on hiring decisions. The impact on firms' hiring decisions is most significant for firms of small size and in the service sector. Our empirical study also shows that prospects for future earnings, the export ratio, domestic competition, firm size, and the labor costs ratio are the most important factors affecting firms' investment decisions. This result is consistent with our survey that the NHI program has only a minor impact on firms' investment decisions. However, study of long-term of NHI is yet to be undertaken.