道路交通事故處理時間與準確度，代表著政府的行政效率。在減少道路交通事故處理時間及事故路段塞車時間，降低社會成本，增進政府處理效率，兼顧處理品質前提下，有必要嘗試去訂定反應時間與處理時間之合理「基準值」，以作為精進事故處理技能及彰顯處理效率之指標值。本研究目的在於以專家學者問卷調查方式，利用模糊理論之模糊語意式變數，構建交通事故處理之反應時間及處理時間等級隸屬函數，以作為衡量交通事故處理之反應時間及處理時間優劣之參考，並據以決定時間「基準值」，分析結果建議員警處理交通事故之反應時間、死亡、受傷、財損案件及平均處理時間，應分別在20、130、100、85及110分鐘以內到達或處理完畢才符合規定。亦可依政策需要適度調整「基準值」，以作為績效指標。本研究之成果可提供作為交通事故處理時間優劣之衡量，及設計交通事故處理時間基準之參考。

Accuracy and service time of road accident handling are on behalf of administration efficiency in government. Under reducing handling time as well as jam time for accident, decreasing social costs, enhancing disposal efficiency and attending to premise of handling quality, it is necessary to create rationally reference value of response time and handling time for index value of promoting handling technique as well as appearing disposal efficiency. The main purpose of this paper is to use fuzzy linguistic variable with constructing grade membership function of response time and handling time for accidents according to expert and scholar questionnaire, measuring performance of response time as well as handling time, and determines reference time. The analytic results of average response time, fatal, injury, property loss and handling time are respectively are 20 minutes, 130 minutes, 100 minutes, 80 minutes and 110 minutes. It could be adjusted properly above reference time owing to policy for measure of effectiveness. The results of this paper could be referenced for measuring performance of handling time, and design threshold of accident handling time.