台灣社會人口老化趨勢，以及家庭的結構變遷和照顧功能式微，機構式照顧服務已是失能老人照顧體系中不可或缺的一環。本文根據組織理論的結構觀點與實際的統計、調查資料，解析台北市機構式老人養護產業的結構特性，以期提供相關社會政策與社會工作之參考。主要發現有：老人機構式照顧服務產業組織群體是以養護機構為主。機構式照顧組織創設數漸減，而歇業數增加現象，顯示照顧服務產業的經營壓力升高。在產業表現部分，機構平均占床率接近九成，產業的服務供給僅略高於需求；機構評鑑表現以乙等為最多，產業服務品質仍有努力的空間。機構的占床率和評鑑等第並無顯著的關聯，顯示產業整體的市場和制度資源分配呈現鬆散配置的特性。本文基於促進老人福祉與照顧服務的效能和多元發展，建議相關政策除應持續辦理各種照護服務的需求調查，並應重視民間部門在機構式老人照顧服務的重要角色，增加制度誘因來引導養護產業的良性競爭。同時也建議機構經營者應在重視市場環境的績效表現外，多注意產業中制度正當性門檻升高的趨勢，及早配合因應。

Since the fast growing of aged population, the change of family structure, and the fragment of family function, the institutionalized long-term-care (ILTC) has been treated as an indispensable social mechanism to carry out the care practice for those elders with illness. Based on structural perspectives of organization theory, this paper delineated the structural characteristics of the industry of offering institutionalized daily-life-care services (IDLC) for the elders with illness in Taipei. The main results of this research were as follows. 1. IDLC is the overwhelming majority in the industry of ILTC for the elders with illness. 2. The change of ILTC industry has showed that the operational pressure is uprising, as the organization number is decreasing. 3. For the performance of IDLC, the average of utility rate was close to 90%, but the Mode of evaluation grade was little above Level C. It implied that the supply of care berths was little more than needed and the organizational managements needed to be improved. 4. There was no significant correlation between the utility rate and evaluation grade. It implied the resource distribution of market and institution was loosely coupled. For promoting the welfare for elderly and the efficiency of ILTC, this paper suggested policy makers have to value the care function provided by IDLC, to hold national surveys of needs assessment of ILTC, and to provide more institutional incentives to create a good state of competition in the field. Meanwhile, suggestions were also made for reminding the facility managers that they should pay more attention to institutional legitimacy rather than the market efficiency when the institutional regulative force is getting stronger.