背景：失禁性皮膚炎為臨床上常見的皮膚損傷問題，尤其以急性照護之重症單位最高，發生率為36%。一旦皮膚受損，除了面臨皮膚燒灼、癢、疼痛等不舒適感受，嚴重的話恐造成續發性感染，導致住院天數的延長及健康照護成本的支出。 目的：研究目的旨在調查重症病人失禁性皮膚炎盛行率及預測因子。 方法：本研究採橫斷式觀察法，取樣重症單位病人作為研究對象。運用實際觀察法檢視病人皮膚，並使用壓瘡危險因子評估量表、巴氏量表及會陰部危險因子評估量表收集資料。 結果：研究結果共有171位重症病人，失禁性皮膚炎之盛行率為26.32%，有高達91.11%都是於住院後發生，而肛門口周圍的皮膚為主要好發部位。失禁性皮膚炎相關危險因子包含心血管疾病、抗生素使用、大小便失禁、排便型態、低白蛋白、壓瘡危險因子評估分數較低者以及會陰部危險因子評估分數較高者與失禁性皮膚炎盛行與否有關，達統計上p < .05顯著差異。以邏輯斯回歸分析，結果發現壓瘡危險因子評估分數較低者以及會陰部危險因子評估分數較高者可以有效預測失禁性皮膚炎之盛行。 結論/實務應用：對於未來針對失禁性相關皮膚炎可制定皮膚評估與預防措施指引，以預防重症病人失禁性皮膚炎發生。

Background: Incontinence‐associated dermatitis (IAD) is a prevalent cause of skin damage in clinical settings, with incident rates as high as 36% in critical settings. Damage to the skin may cause cauterization, pruritus and pain, and IAD is an increasingly prominent cause of secondary infections, which prolong hospitalization times and increase healthcare costs. Purpose: The aim of this study was to investigate the prevalence and predicting factors of incontinenceassociated dermatitis among intensive care unit (ICU) patients. Methods: This was a cross‐sectional observational study that used the Braden scale, Barthel scale, and perineal assessment tool (PAT) to collect data via direct observation of participants’ skin in critical settings. Results: A total of 171 patients were surveyed. IAD prevalence was 26.32%, with 91.11% of IAD incidences occurring during hospitalization. The anus was the most prevalent IAD site. The statistically significant risk factors for IAD included cardiovascular disease, antibiotics usage, urinary and/or fecal incontinence, type of stool passage, hypoalbuminemia, lower Braden scale score, and higher perineal assessment tool (PAT) score. Logistic regression supported that lower Braden scale scores and higher PAT scores were effective predictors of IAD prevalence. Conclusion / Implications for Practice: This study provides guidelines for the future formulation of preventive measures for IAD, especially for critical‐care patients.