本研究以資料包絡法評估國軍各級醫院智慧資本經營績效，找出各國軍醫院單位相對效率之投入、產出評量項目，並了解投入產出項目變動時對單位相對效率值的影響，最後，採用Tobit迴歸分析，並提出各變數影響效率值的假設，探討對經營績效效率的影響。 藉由實証分析結果，得知在研究期間國軍醫院智慧資本整體運用效率平均值為0.8421，純技術效率平均值為0.9751，規模報酬效率平均值為0.8604，顯示國軍醫院整體投入的智慧資本運用要素，未達到經營有效率。相對無效率的國軍醫院，主要是由國軍醫院內部未能充分運用智慧資本，以及經營規模無效率所造成。以敏感度分析探討國軍醫院智慧資本各構面經營效率值改變時，對整體效率的影響程度，以關係資本最大、依序為人力資本、結構資本。

This paper applies Data Envelopment Analysis (DEA) on the operations efficiency of the intellectual capital of military hospitals. We explore the inputs and outputs that contribute to their efficiency and the extent of their influence. Lastly, this paper uses Tobit regression analysis. We propose various assumptions on each variable's influences on efficiency and probe into their effect on the military hospital's operations efficiency. From the empirical results, it is evident that the military hospitals' intellectual capital efficiency during the span of research has an average of 0.8421, pure technical efficiency of 0.9751, average return to scale efficiency of 0.8604. This manifests that the operation efficiency hasn't yet been reached by the usage of intellectual capital inputs. Relatively speaking, the main reason behind inefficient military hospitals in their ineffective usage of intellectual capital. Applying sensitivity analysis on each military hospital's intellectual capital change in operations efficiency, the overall efficiency's influential degree goes as: the more concern on higher capital, human capital and structure capital will follow.