本研究目的在探討臺北市護理人員，對護理人員法中自行開業相關條文之認知與態度，並分析其影響因素。研究者以隨機抽樣方式，自臺北市曾辦理執業登記之護理人員中，抽取二十分之一計898人進行郵寄問卷調查，經二次催復共292人回函，回收率為33.2％。重要研究結果如下： 1. 受訪者對護理人員法自行開業相關規定之認知分數平均為8.7分（滿分10分）。 2. 受訪者中94.5％認為財務損失風險是自行開業最主要的風險，96.2％認為資金是自行開業最重要的關心條件。 3. 受訪者中31.2％有開業意願，並以個人興趣（94.5％）、專業自主性大（93.4％）、擁有自己事業（87.9％）為重要的開業原因。 4. 假設受訪者會開業，則有51.7％優先選擇開設的護理機構為產後護理機構，選擇護理之家者最少（11.1％）。影響選擇開業護理機構之原因中，以已有相關科別臨床經驗重要程度最高（94.2％）。 5. 年齡大於35歲，服務於公營機構，現任職護士者，較會認為自行開業將導致個人心理挫折。未婚及無子女者，較重視自行開業各項關心條件。年齡小於24歲者、已婚者及認為病人來源不確定為重要風險者，自行開業意願較低。 依據本研究結果，建議護理機構有關單位： 一、將護理機構有關知識納入學校教育課程，並著重生計規劃與生計輔導。 二、安排護理機構經營之專業訓練，輔以經營管理等課程。 三、規劃護理人員自行開業輔導措施並辦理說明會推廣或印製開業指引。

　　　　　The objectives of this study were to investigate the knowledge and attitude of registered nurses in Taipei toward the establishment of nursing institutions, and to analyze the associated factors. A sample of 898 nurses were randomly selected from the nurse registration file of Taipei City Health Bureau using an 1/20 ratio. A self-administered structured questionnaire was sent to each of these nurse. The response rate was 32.3% after two follow-up telephone calls. Major findings of this study are as follows: 1. The average score of the knowledge regarding establishing nursing institutions was 8.7 at a ten point scale. 2. Among the respondents, 94.5% chose financial risk as the most important risk of running a nursing institution, while 96.5% chose capital as the most important consideration of starting a nursing institution. 3. Among those who were willing to start a nursing institution 31.2% of total respondents), three of the most important reasons for that attitude were personal interest 94.5), professional self-esteem (93.4%), and independent practice 87.9%). 4. Regarding types of nursing institution if the respondents were going to start a nursing institution, 51.7% chose post partum nursing institution, 37.2% chose home care institutions, and 11.1% chose nursing homes. 5. Multivariate analyses indicated that those who were under age 24, married, and worried about sources of clients, were less likely to start a nursing institution. In order to facilitate the establishmen of nursing institutions, the health authority should work with education authority to offer courses related to nursing institutions and to enhance the services of career planning. In addition, the health authority should also give seminars and distribute booklets to nurses in practice to explain the know-how's of establishing and managing a nursing institution.