Objectives: To explore the perceptive dimensions of the coder's role and identify factors accounted for differences in perceptive competence among junior college would-be graduateds of the Department of Hospital and Health Care Administration in vocational technical education as the reimbursement of National Health Insurance program switching to DRGs prospective payment system (DRGs/PPS). Methods: Data were from stratified cluster sampled survey conducted in junior college would-be graduates of the Department of Hospital and Health Care Administration in the school year 1999. A structure questionnaire was distributed to the 821 samples. The survey had an excellent rate response (95.0%). Results: This study revealed that the coder's role in terms of would-be graduate's perception were three dimensions, they were: (1) meeting the coding compliance (coding, clinical, resource) and management competence, (2) commitments of physician's records documentation and coder's education, and (3) exerting clinical pertinent documentation. Factors affecting would-be graduate's perception on the coder's role included age, school program (Day school 2 year/5 year; Night school 2 year), field study, course hour and course attribute (required/elective) of Classification of Disease. Conclusions: As medical care reimbursements became tried to code assignments, physicans and healthcare organizations are now realizing they can not expect minimally trained staff to perform the critical coding and billing functions that today have such an important impact on revenue generation. Besides, student's characteristics (age、study program) and the process of studying should be taken as important consideration to prepare an eligible coder. We suggested that university/college program should be accountable to nurturing qualified coders for knowledge, sklls, and abilities. Additionally, we anticipate the health authority develops a coder's manpower planning and then improving a coder's career.