台灣社會早已進入所謂「高齡化社會」，老年人口的增加勢必將導致醫療需求的增加，故探討老年人醫療需求將有助於政府規劃整體的醫療資源使用與配置。保險會降低個人就醫的價格，刺激醫療需求的增加，有保險給付的老人，其醫療需求的型態，必定與無保險給付的老人有所不同。
本論文研究的重點是探討保險對老人醫療需求的影響，以及各種保險狀態的老人（無保險者、勞農保與健保者）之醫療需求形態是否有顯著地不同。藉由行政院內政部與主計處合辦，於民國七十八年、八十年、八十二年隨「人力資源調查」所附帶辦理之「老人狀況調查」資料，及民國八十五年移由內政部自行規劃調查之「老人狀況調查」資料，共四年之橫斷面資料（cross-section data）作實證分析。以「二部份模型」（two-part model）分別估計保險對老人看病（住院）的機率，以及決定看病（住院）後就診次數（住院天數）的決定。另外，我們亦將樣本依保險狀態分成三組（無保險者、勞農保者與健保者），並以概似函數比例檢定（likelihood ratio test）三者間之醫療需求型態是否有顯著性差異。
實證結果發現健康保險確實會增加老人醫療資源的使用。另外，依據概似函數比例檢定結果，顯示全民健保實施將明顯改變台灣老人醫療資源的使用型態，而全民健保在各項制度實施情形皆與以往社會保險不同，故勞農保老人對於醫療資源使用不同於健保老人。

第一章 序論 1
第一節 研究動機與目的 1
第二章 文獻回顧 5
第一節 國外文獻 5
第二節 國內文獻 8
第三章 實證模型與假設檢定 12
第一節 實證模型架構 12
第四章 資料來源與統計分析 18
第一節 資料來源 18
第二節 社會保險發展過程 19
第三節 老人實際使用醫療資源情形 20
第四節 變數的建構與說明 23
第五章 實證模型分析與假設檢定 34
第一節 保險對老人醫療需求之實證分析 34
第二節 檢定結果分析 37
第六章 結論 50
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