目標：本研究採用人力資本法分析藥物濫用所導致的間接成本，用以呈現藥物濫用對社會的衝擊，做為政府擬訂施政計畫優先順序的參考依據。方法：對82名曾於民國86年間尋求住院戒治之病人進行問卷訪視。結果：分析後發現，民國86年之總間接成本為76,904,128元，平均每人每年為937,855元。總間接成本中以毒品交易費用55,793,400元最高，約佔72.55%，其次為生產力損失20,449,272元，約佔26.59%，再者為交通費用492,696元，約佔0.64%，最低為其他相關費用168,760元，約佔0.22%。平均每人總間接成本若依工作性質變更情形區分，以民國86年以前即無工作者為最高 ，其次為民國86年間變更工作性質者，最低為一直未變更工作性質者。結論：經過單因子變異數檢定及複迴歸分析後發現，「工作性質變更情形」為總間接成本、總生產力損失、戒治者就醫生產力損失及戒治者變更工作性質生產力損失的重要影響因子。

　　　　　Objectives: To understand the impact of drug abuse on our society and for setting policy priorities, we applied the human capital approach to estimate indirect costs of drug abuse. Methods: Eighty-two drug addicts who sought hospitalization treatments in 1997 were sampled and interviewed with a questionnaire. Results: The preliminary results are shown as follows. In 1997, the total indirect costs of 82 addicts were 76,904,128 NT dollars; the average costs per person per year were 937,855 NT dollars. In ter ms of the types of costs in 1997, the cost of seeking drugs was the highest (55,793,400 NT dollars, or 72.55%); the next was productivity loss (20,449,272 NT dollars, or 26.59%); the third was transportation fee (492,696 NT dollars, or 0.64%); and the lowest was other related costs including facilities and special nurses costs (168,760 NT dollars, or 0.22%). In terms of the employment status in 1997, the cost of unemployed addicts per person per year due to drug abuse before 1997 was the highest; the next was unemployed addicts since 1997; the lowest was persons who never changed employment status. Conclusions: Through ANOVA and multiple regression analysis, we found that a change of employment status manifested as the significant factor on total indirect costs, total productivity loss, productivity loss due to seeking a drug-free program, and productivity loss due to changing employment status.