內容分析（content analysis）是一個分析質性資料的過程，透過有序可循的步驟，將語言形式的會談內容或其他形式的文字記錄，做客觀且有系統的描繪，這樣的分析方式在護理研究上稱為質性內容分析法（qualitative content analysis），此法可經由演繹（deductive approach）或歸納（inductive approach）的方式來進行資料分析，透過分析過程使得資料能嚴謹且有效的呈現及應用。本文結合理論及實例來介紹內容分析法的應用，文中涵蓋分析過程之相關概念，如分析單位、意義單位、編碼、類別及主題，並以歸納性內容分析為例，應用簡要實例介紹分析步驟，包括準備資料、熟悉資料、確認分析單位、編碼及定義暫時性的類別或主題、重整類別或主題、及建立類別或主題的統整。文中並介紹分析過程之嚴謹度（rigour），包括信賴性（dependability）、確認性（confirmability）、確實性（credibility）及可轉移性（transferability）。本文結合理論及實例，提供初學者對質性內容分析的了解及應用。

Content analysis is a methodology for objectively and systematically studying the content of communication in various formats. Content analysis in nursing research and nursing education is called qualitative content analysis. Qualitative content analysis is frequently applied to nursing research, as it allows researchers to determine categories inductively and deductively. This article examines qualitative content analysis in nursing research from theoretical and practical perspectives. We first describe how content analysis concepts such as unit of analysis, meaning unit, code, category, and theme are used. Next, we describe the basic steps involved in using content analysis, including data preparation, data familiarization, analysis unit identification, creating tentative coding categories, category refinement, and establishing category integrity. Finally, this paper introduces the concept of content analysis rigor, including dependability, confirmability, credibility, and transferability. This article elucidates the content analysis method in order to help professionals conduct systematic research that generates data that are informative and useful in practical application.