目標：本研究旨在分析2006年6月雪山隧道開通，對宜蘭縣急性心肌梗塞病患的短期死亡率與再住院率之影響。方法：以2004年6月至2008年6月之宜蘭縣急性心肌梗塞住院病患資料，利用羅吉斯特迴歸模型分析雪隧通車是否影響宜蘭縣急性心肌梗塞病患的醫療結果；並以花蓮縣病患為對照組，利用差異中的差異分析方法，比較宜蘭縣與花蓮縣病患救治結果的平均差異。結果：雪隧通車後，宜蘭縣急性心肌梗塞病患的出院後30天內死亡率顯著降低；相較於花蓮縣，雪隧通車後宜蘭縣急性心肌梗塞病患死亡率確實獲得改善；但對再住院率則無顯著影響。結論：透過重大交通建設縮短交通距離與時間，有助於提升醫療資源與人力流動的便捷性，最終使病患的救治結果獲得正向影響。

Objectives: The purpose of this paper was to investigate whether there was an improvement in the treatment outcomes for AMI patients in Yilan County after the opening of the Hsuehshan Tunnel on June 16, 2006. The Hsuehshan Tunnel connects Taipei City with Yilan County and substantially cuts down the traveling time between the two regions. It may facilitate the migration of medical manpower between the two regions and increase accessibility to medical center hospitals for Yilan's inhabitants. Methods: By using the 2004-2008 National Health Insurance Database, we estimated the changes in the 30-day mortality rate and readmission rate of Yilan's AMI patients via the logistic regression model and difference-in-differences. Results: We found that 30-day mortality rates for AMI patients in Yilan County did decline after the opening of the Hsuehshan Tunnel. This finding persisted when AMI patients in Yilan County and Hualien County were compared via difference-in-differences. There was also a decline in the readmission rates; however, it was not statistically significant. Conclusions: The treatment outcomes for Yilan's AMI patients did improve after the opening of the Hsuehshan Tunnel. Transportation facilities have a positive effect on the treatment outcomes for AMI patients living in less accessible areas because of the migration of medical manpower to regions with improved transportation.