臺灣地區未立案的護理之家通常存有如：空間的擁擠與設備的困乏等，許多與照護品質和安全相關的議題。而在亡?案的護理之家中卻仍缺乏充分與照護品質相關的資訊及數據，來提供政府有關單位作為協助未立案機構轉型的依據。因此本研究旨在探討臺灣地區已立案護理之家，其不同的營業型態與(1)每位住民的執業成本、(2)護士民住民比、(3)機構大小、(4)佔床率、與(5)照護品質等變項間相互的關係。研究方法係採用28個已立案的護理之家為樣本的調查法，由自我填答式量表的填寫，加予配合實地訪談與紀錄審查的統籌方法收集資料，以Kruskal-Wallis, Mann-Hitney U 檢定與Spearman’s相關性分析呈現推論結果。結果發現在護理之家的照護品質與護士住民比的依變項上成正比關係，公立和醫院附屬型態經營的護理之家傾向有較高的執業成本與較好的服務品質，但仍需後續更深入的成本分析、或以住民照護結果為導向的品質相關研究加以驗證。這些結果可提供政府相關部門於規劃或協助未立案護理機構時基本的參考方向，同時亦建議可作為未來機構評鑑制度建立時的重要依據。

In Taiwan, there is some uncertainty and concern regarding the quality and safety of unlicensed nursing homes, as they are typically crossed and poorly equipped. There are data insufficient regarding the quality of care in licensed nursing homes for the government to reliably assist unlicensed facilities to become licensed. The purpose of this study was to examine the relationship between the different nursing home ownership types and the following dependent variables: (1) operation cost per resident day, (2) RN to resident ratio, (3) facility size, (4) occupancy rate, and (5) quality of care amongst licensed nursing homes nationwide. The descriptive study used a survey design data were obtained from 28 licensed nursing homes using self-administered questionnaires, on-site interviews and recorded reviews. Data were analyzed by Kruskal-Wallis test, Mann-Whitney U test and Spearman’s correlation. A positive and significant relationship existed between nursing home quality and the RN ration per resident day. Chain/For-profit and Chain/Non-profit nursing homes tended to have higher operating costs and a better quality of service. Secondary research is still needed to examine the results by detailed cost analysis or by research oriented toward outcomes of residents’ care. These findings provide basic reference for the government for planning the operation of nursing home facilities and also to assist the many unlicensed nursing homes to ultimately become licensed. The results also present important data for developing reimbursement policies.