八十五年九月健保局修正並實施健保核價原則，採取國際藥價比較方式，對我國健保藥品市場有相當的衝擊。本研究針對健保藥品核價原則採行的國際藥價比較進行探討，並對國內健保藥品品項及價格進行初步實證分析。實證分析顯示，我國健保藥價在原開發廠藥品部份，價格比美、澳兩國為高的比率佔可比對品項的35.4%；澳洲與我國的原廠藥品價格差異不大，我國核付價高於澳洲的品項數比率為57.5%；美國原廠藥品在可比對品項數中有85.7%較我國為高。而在學名藥部份，則因國內本土性學名藥廠居多，與英、澳兩國來比較，與最低價可比較之387筆以及與最高價可比較 之394筆，百分之六十左右較我國之學名藥品最低價者為高，百分之三十左右較我國學名藥品最高價者為高；本研究並以cimetidine 200mg錠劑進行學名藥品之實證分析，整體而言，國內學名藥品價格呈現普遍偏低的趨勢。

　　　　　International drug price comparison was adopted and implemented by the Bureau of NHI to adjust the drug reimbursement prices in September 1996. The new policy brought substantial impact on both the research- based multinational companies and the generic-based domestic pharmaceutical manufacturers.This study explored the measures of international drug price comparison and compared the price of selected drugs among Taiwan, Australia, United Kingdom and the United States. Empirical analysis of Taiwan's NHI drug pricing indicated that only 35.4% of the compared original brand drugs was priced higher than those in Australia and the United States. The price difference between Australia and Taiwan in comparable items was limited, even though 57.5% of the compared drugs in Taiwan was priced higher. 85.7% of the compared drugs in the United States was pirced higher than those in Taiwan. As for the generic drugs, price comparison was technically difficult because majority of the generic drugs were of Taiwan origins. Approximately 60 % of the 387 compared generic drugs of UK and Australia was priced higher than Taiwan's lowest NHI prices while 30% of the 394 comparable items was priced higher than Taiwan's highest NHI prices. This study also compared the prices of cimetidine 200 mg tablet among the three coun tries. In general, generic drugs in Taiwan are priced lower than their counterparts in the studied countries.