Universal health insurance is a kind of financial design. Naturally, the first step in properly managing its finances is to keep clear accounting records. Expenditures should be clearly delineated according to specific districts, hospitals, even medical departments and patients.
全民健保本身是一種財務設計，要管好財務，第一步當然是要有明確的收支紀錄，哪一地區、哪家醫院、乃至於哪一個科別、哪一個病人，分別支用了多少錢，應該要了然於胸。