The study was conducted based on secondary data analysis of health insurance Vietnam in 2012 by Medical Economics method combines the Delphi and Meta analyzed method. Results: The rate of health insurance contributions in voluntary groups is low (28.3 percent), but the highest health insurance deficit 208.4 percent (2012). Group Social Insurance Fund and the state budget have a deficit for 3 years from 2010 to 2012 (57.6 percent, 78.4 percent and 87.1 percent). The poor, minorities and the near poor have access to the fund balance in the three years from 2010 to 2012 (43.9 percent, 39.6 percent and 32.9 percent higher than in the general insurance excess 0.25; 0,13 and 0,15). The reason for the poor fund balance was that the poor people at low using medical services (Because of the lack of health services, quality of health services is low, because of customs...). The cost of health care services for inpatient and outpatient are different in total value between commune, district, provincial and central, the rate is 1:3:6:15 for outpatient, 1:5:15:39 for inpatient.
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