自80年代內生經濟成長理論發展以來，技術進步已被納入經濟成長模型的建立，並以內生化的處理方式解釋經濟成長的動力，認為技術進步可經由知識的累積來完成。也就是說，經濟成長的動力除了外力牽引，還受到以人力資本支出為中心的內在引發(Lucas，1988,1993)。就台灣經濟成長的過程而言，人力資本一直扮演著重要的角色(Lee,Liu & Wang，1994；莊希豐，1998)，若能充分掌握影響台灣人力資本的主要因素，則對我國未來長期經濟成長的規劃與預測有相當助益。
人力資本的投資不僅反應家計單位未來報酬的提昇，也反應一國人力資本的累積。根據人力資本理論的定義，人力資本投資包含正規教育(或學校教育)、工作經驗、健康(包含心理和生理)及其他能貢獻於勞動市場生產力提昇的因素 (Becker，1964)，多年來，國人在探討正規教育投資的研究不在少數，針對健康消費的探討亦有所聞，惟難得有文獻從人力資本投資的觀點了解健康支出在家計單位中所扮演的角色。
有別於以往研究僅從支出的角度探討「健康消費」，本研究將從人力資本的觀點了解「健康投資」在家庭資源配置上的狀況，使用行政院主計處進行的台灣地區家庭收支調查資料庫，本研究以87年度的橫斷面資料，共計14,015戶的樣本戶數，藉由Double Log 計量經濟模型，來探討家計單位健康投資的決定因素及其影響程度。再者，本研究將以民國67-87年間每隔五年一次的家庭收支調查資料庫資料，依年齡層分組，採用「世代分析」(cohort analysis)的方法，比較不同年齡層在健康投資長時間趨勢上的變化，以了解健康投資的世代效應(cohort effect)。
研究發現，民國87年橫斷面家計單位的健康投資，會顯著地受到性別、年齡及其平方項、家庭人口數及其平方項、戶長教育程度、職業、婚姻狀況、居住地區、家庭可支配所得以及住宅擁有情況的影響；而在世代分析上，顯著影響健康投資的因素包括有年齡及其平方項、家庭人數及其平方項、可支配所得、人身意外醫療保險、居住地區以及戶長的職業。
本研究結果亦顯示，家庭內的健康生產具有規模經濟的效果；也證實Grossman(1972)認為健康資本的折舊率(rate of depreciation)會隨著生命週期(life cycle)的延續而提高；由橫斷面的健康投資所得彈性值為0.465，且愈年輕的世代所得彈性也愈高的現象看來，在預期未來每年可支配所得不斷增加時，健康的投資增幅亦將持續提高。
關鍵字：人力資本投資、內生經濟成長理論、世代分析、世代效應

Since 1980s the development of endogenous growth theory has revealed that economic growth is not only determined by exogenous factors such as lands but also by human capital that is endogenous (Lucas,1988;1993). For last several decades, human capital has played an crucial role in Taiwan’s economic growth (Lee,Liu & Wang，1994；莊希豐，1998). Understanding the factors that affect human capital becomes an important issue to project the future economic growth of Taiwan.
Human capital investment has its positive impact both on an individual’s productivity and on the accumulation of human capital in a country. According to the theory of human capital (Becker,1964), formal education (or school education), working experience, and health are the most significant types of human capital investments. So far, many studies have been done about formal education and working experience. Nevertheless, not much research has been done about health expenditures from the point of view of human capital investment.
Different from previous studies, this study will discuss household health expenditures from the aspect of human capital investment rather than from the aspect of consumption. Data for this study is from the Survey of Family Income and Expenditures. The final sample size is 14,015. The double-log linear regression is used to investigate the factors that determine household health expenditures. In addition, cohort analysis will also be applied to examine health expenditures in different cohorts.
The results indicate that gender of the household head, age, age square, education, occupation, marital situation, household size, household size square, region, disposable income and home ownership significantly affect household health expenditures. The findings from the cohort analysis show that age of household head, age square, occupation, household size, the square term of household size, region, disposable income, accidental life insurance, and medical insurance are the significant factors that determine health expenditures in different cohorts.
Keywords：Human Capital Investment, Health Expenditures, Endogenous Growth Theory, Survey of Family Income and Expenditures, Cohort Analysis, Cohort Effect

目 次
謝誌…………………………………………………………Ⅰ
中文摘要……………………………………………………Ⅱ
英文摘要……………………………………………………Ⅲ
目次…………………………………………………………Ⅳ
表次…………………………………………………………Ⅵ
圖次…………………………………………………………Ⅵ
第一章 緒論…………………………………………………1
第一節 研究動機…………………………………………1
第二節 研究目的…………………………………………6
第二章 文獻回顧…………….……………………………9
第一節 人力資本理論…………………………………9
第二節 影響健康支出因素之探討……………………..21
第三章 研究方法…………………………………………...27
第一節 資料說明………….……………………………..27
第二節 計量模型…………………………………………28
第三節 世代分析方法……………………………………29
第四節 實證模型之變數…………………………………31
第四章 實証結果………………………………..……….…39
第一節 基本資料分析……………………………..….…39
第二節 橫斷面的double-log迴歸模型….………….…46
第三節 不同世代double-log迴歸分析結果………..…49
第五章 結論與建議………………………………………...56
第一節 結論………………………………………………56
第二節 研究建議…………………………………………64
第六章 參考文獻……………………………………………66
一、中文部分……………………………………………….66
二、英文部分……………………………………………….68
附 錄……….……………………….……………………..76

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