本文研究之目的在於分析公立醫院的經營效率，並考量護理人員之觀點，特別將護理人力之薪資作為重要的投入項目。採用 Charnes, Cooper and Rhodes（1978）的資料包絡分析法（ Data Envelopment Analysis, DEA），即所謂 CCR模式來估算效率值，本文共使用 6個投入變項及 3個產出變項。研究期間為 2010年一個完整年度，資料則以個別醫院為一決策單位（DMU），共包含 54家醫院。實證結果發現，相對效率小於 1，即相對無效率者有 33家，佔 61.11%。可見公立醫院中，半數以上仍處於效率待提升的狀態。而比較刪除正職護理人員薪資及約用護理人員薪資 2項投入項測試其效率值與原效率值間的差異，發現平均效率值大幅下降。顯示正職護理人員薪資及約用護理人員薪資對於公立醫院經營績效有顯著的貢獻，也可間接觀察出護理人員待遇有改善之空間。

This study analyzes the operational efficiency of public hospitals in Taiwan, with a special emphasis on the role of nurses. Nursing staff salaries are taken as a key input factor. We use the CCR model (Charnes, Cooper and Rhodes, 1978) of data envelopment analysis (DEA) to evaluate efficiency. The study includes 6 inputs and 3 outputs and covers all of 2010. 54 public hospitals are sampled and each is treated as a DMU. The empirical results show that more than half of the sample are relatively inefficient and need to take action to make improvements. An adjusted efficiency score is measured by excluding the inputs of full-time and agency nursing staff salaries; results show that the adjusted score is lower than original one. This finding suggests that nursing staff salaries make positive contribution to operational efficiency, though there may be room for improvement.