The National Health Insurance (NHI) in Taiwan has implemented over ten years. It¡¦s always attention-getting when the govermnet changes some policy or insurance premium of NHI. This time, our government wants to make a bigger reform of NHI called ¡§second generation NHI¡¨ and it will make a bigger storm of our social. So this research compares the NHI with ¡§second generation NHI¡¨ not only to let us know what NHI in Taiwan is but also to give the government the references of NHI. This research will discuss insurance organization, insured object, insurance agent, insurance recompense, insurance Healing institute and insurance finance between NHI and ¡§second generation NHI¡¨ and it will point out what are good and bad of two NHIs to help the government to correct NHI. Finally, I find five problems of our NHI¡¦s development in the result of my research; they are problems of insurance finance, NHI Payment, waste of NHI expense, quality of cure and executive extent of NHI. Also, I suggest several parts of NHI: first, advance the health protection; second, manage the medicine strictly; third, improve the use of NHI IC card; fourth, public NHI¡¦s financial affairs; fifth, make a new NHI payment; sixth, assist the Healing institutes; seventh, establish the bureau of national social insurance and eighth, adhere to the original plan of NHI.