有鑑於區域性的健康支出不均有可能使一國的經濟成長減緩、損於社會福利及降低生活品質，本研究以內生成長理論探討都市與偏鄉健康支出不均、經濟成長、社會福利與生活品質調整後存活人年之關係。為驗證理論推斷，本研究選取台灣衛生福利部所提供之簡易生命表，採2010年至2012年間樣本資料計算其生命品質調整後存活人年(quality adjusted life Expectancy, QALE)。發現：初始政府增加偏鄉醫療保健支出可刺激經濟成長率、社會福利及QALE之提升；當偏鄉的醫療保健支出增加至51.46％時，可使經濟成長率達極值4.6263％；此時政府若持續增加偏鄉醫療保健支出，反而使經濟成長率、社會福利及QALE下降。偏鄉的醫療保健支出增加約69％時，社會福利達極值約140.82單位。極大化經濟成長率下的偏鄉醫療保健支出，可使全台灣地區居民增加0.882QALY；極大化社會福利下社會福利可增加2.59QALY。偏鄉地區之人口健康狀況較都會地區有顯著落差發生於壽命大於29歲之人口。若考慮全台灣兩千三百萬人口數，則所得的QALE將相當可觀。

This paper investigates the effects of the inequality in rural and urban health expenditure on economic growth, social welfare and quality-adjusted life expectancy (QALE). Analytical results indicate that for maximizing economic growth rate and social welfare, an optimal ratio of rural health expenditure relative to the whole health expenditure exists. Applying the life table from the Ministry of Health and Welfare in Taiwan over the period of 2010-2012, this research further conducts calibrations. The empirical evidences verify the theoretical findings on the non-linearity of the relationship between rural health spending, economic growth and social welfare. The economic growth rate, social welfare and QALE increase with rural health spending as the rural health expenditure is smaller than the optimum. Otherwise, the economic growth rate, social welfare and QALE decrease with rural health spending as the rural health expenditure is greater than the optimum.

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三、參考網址
1.世界銀行世界發展指標：
http://databank.shihang.org/data/
查閱日期：2014/6/29
2.行政院主計總處財政部重要財政指標http://www.mof.gov.tw/public/Data/statistic/index/htm/i00800800010.htm
查閱日期：2014/6/25
3.中華民國統計資訊網：
http://www.stat.gov.tw/mp.asp?mp=4
查閱日期：2014/5/30