台灣高齡化人口增加，使得銀髮族對於醫療照護的需求日漸增加，進而產生醫療資源過度使用及浪費等問題。本研究之目的為藉由醫療與照護機構之流程再造，改善醫療資源浪費的問題。本研究首先探討台灣醫療照護現況、企業流程再造、醫療資訊系統、健康資訊交換第七層協定、以及雲端醫療照護等文獻，進而以流程再造作為主軸，參考政府機關相關實施政策，並透過深度訪談的方式調查且歸納分析次級資料與專家意見，探討現有醫療照護作業流程之問題，以期有效改善醫療資源之過度運用。本研究提出一般醫療機構再造之作業流程以及整合醫療與照護機構再造之作業流程，研究結果能降低資訊傳遞的時間，改善醫療管理制度及服務。未來搭配雲端科技之應用，期能解決醫療資源浪費和社會成本上升的問題。

The increase in aged population in Taiwan increases the demand for elderly medical care, leading to the excessive use or waste of medical resources and other issues. The purpose of the research is to improve the problem of waste of medical resources by business process reengineering of the medical and health care institutions. Through literature reviews and studies of the current status of medical care in Taiwan, business process reengineering, hospital information systems, health level seven, and cloud health care, we were able to understand the public demand of medical and healthcare resources and to assess the information systems among existing medical institutions, labor and health insurance, and social welfare system. Through the process reengineering based on the policies performed by government agencies, the in-depth interviews, and investigation and analysis of expert’s opinion and secondary data, results of literatures were verified, problems in the existing medical and health care processes were identified, and the issue of waste of medical resources was improved. In this study, we developed the reengineered processes in the general medical institutions and the integrated medical and healthcare institutions. Results can be used to save time on exchanging information and improve the medical management systems and services. With future applications of cloud technology, the problems of wasting medical resource and rising social costs are expected to be solved.