近年來，醫療院所面臨外在環境劇烈變遷，冀望能在成本控制下又顧及醫療品質 前題下尋求策略，因此外包策略因應而生。本研究目的在探討國內醫院合約外包支出金額及 服務績效，並依醫院等級、病床規模及屬性比較外包支出金額。本研究以普查方式，問卷郵 寄予 567 家醫院之總務部門主管填答，回收有效樣本為 231 家醫院，回收率為 41%。資料 經由頻率分析、ANOVA 變異分析。研究結果發現如下：平均每家醫院花費於合約外包單一項 目金額最低為 154.2 仟元，最高為 6,363.8 仟元，且支出金額多項隨等級、病床規模、屬 性不同而有差異； 外包業務績效面而言， 有 80% 以上醫院呈現中上以上滿意，而有 50% ∼ 87% 之醫院願意繼續外包；合約內容以固定費用之支付及風險假設之訂定為主。以上結 果可為衛生主管機關制定法令規章、醫院管理階層決策擬定及外包服務產業者經營之參考， 以達到成本節制兼顧醫療服務品質改善之有效管理。

　　　　　Contract mangement (CM) has been using increasingly to contain cost in hospitals. The objective of this reserarch was to examine the expenditure and performance of CM on hospital in Taiwan. Questionnaires were mailed nationwide to the heads of General Affairs Office of 567 accredited hospitals. Data analysis incorporated frequencies means, and standard deviations to describe the responedents. Analysis of variance examined the significance of the relationships among the variables of the study. Two hundred thirty-one usable questionnaires were returned, which gave an overall response rate of 41%. The estimated average CM expense per hospital per CM was in the range of NT$ 154. 2-6,363.8 thousands. The CM expenditure was influenced signrificantly by hospital level, Hospital beds, and ownership. The CM performed a satisfactory service in 80% hospital, and 50% ∼ 80% hospital deaded continuing CM. The contract treaty usually concerned the service fee and the assumption of risk. We suggested that CM utilization was dependent on hospital strategies and the quality of outside firm contractors. Therefore, CM is need to be guided by government to improve hospital operation. Our results may be useful in establishing hos pital and government guidelines for hospital CM.