隨著我國每年出生的人口快速下滑，我國高等教育機構開始面臨招生不足的問題，使得大專院校經營之路更為艱辛。近年來，教育部試圖以退場、合併、轉型三種方案作為大學減量的政策，其中惟有轉型才能妥善運用教育機構的現有設施與資源並有效協助大學教師轉換職業跑道。面對「少子化」與「老人化」的社會人口結構問題，「高等教育機構」轉型為服務老年人為主的「銀髮安養機構」乃是一個值得探討與發展的方向。為此，本研究經由文獻歸納「養生村」設置的關鍵影響因素，並運用語意折衷排序法(Linguistic VIKOR)建構「高等教育機構轉型為養生村的可行性評估模型」，藉以分析大專院校轉型為養生村之可行性。本研究以中部某私立大學為研究對象並與其他三個學校進行比較分析，經由實證資料顯示，該私立大學轉型為養生村的可行性排序為最高，值得該校經營團隊參考。

Due to the decreasing of the new born population each year in Taiwan, higher education institution must face the shortage problem of students. It causes that the universities in Taiwan will more difficult operate and exist. Recently, the Ministry of Education of Taiwan proposed three policies such as exit, merger and transformation to reduce the volume of university in Taiwan. However, only transformation policy can effectively use the resource of universities and help teachers change their jobs. Thus, it is the important direction to transform the universities into health villages. Therefore, this paper will define the key factors of health village based on the relative literatures. Then, a linguistic VIKOR will be proposed to evaluate the possibility of transferring higher education institution into health village. A case study will be implemented to compare the case university with three other universities. According to the results of case study, the case university possesses the highest possibility for transferring into health village.