近年來機構評鑑已被視為一個可代表機構服務品質和影響機構責信的重要治理機制。本文針對台北市養護機構評鑑有關文獻資料與深入訪談內容進行內容分析，探討其機構評鑑制度建構的歷程、評鑑體制特質，以及評鑑量表的建構原則。研究結果顯示台北市機構評鑑的制度化是歷經三個階段而逐步落實，目前的評鑑體制具有科層統合的特質，機構評鑑內容則依合理化、科層化、深化等原則而建構。據此，本文建議應發展更統合且普遍之評鑑體制，廣泛納入學者、協會、業者之意見，以降低縣市間體制落差的不良影響，並建議機構應重視評鑑所傳遞之制度價值，以增加機構正當性。

The evaluation of welfare institutes has been often perceived as an important governance mechanism that would likely represents the quality of service delivered from the institutes and affects their accountability in recent years. This article drew on the method of content analysis to analyze the related qualitative data and depth interviews for exploring the establishing process and regime of evaluation, and the constructive principles in the assessments of evaluation. Results of this study showed the institutionalization of the evaluation on the long-term care facilities in Taipei city was established after experiencing three stages, the current regime of evaluation is possessed of corporate and hierarchical characteristic, and the assessments of evaluation were constructed by three principles. To conclude, the authors suggested the related policy should incorporate more scholars, association members, practitioner into a more corporate and unity regime of evaluation to decrease the negative effect from the deviation among local governments, Furthermore, we also suggested the long-term care facilities should pay more attention at the institutional value of the evaluation to increase their legitimacy.