評鑑制度之依據為老人福利法第13條第1項、臺北市私立老人福利機構獎助及獎勵辦法（臺北市政府社會局，2006）／（臺北市政府社會局，2005），其目的為提昇本市老人安養護暨長期照護機構照護品質，加強機構環境設施設備之管理、個案專業照顧及組織行政運作等各層面完整之建制，輔導充分發展照護業務，激勵及協助機構提昇服務品質，以提供老人安全舒適就養環境。透過書面考評及實地業務訪視，瞭解北市老人安養護暨長期照護機構實際營運狀況，並將評鑑結果提供民眾選擇安養護暨長期照護機構、主管機關業務規劃之參據，以及作為機構管理與服務的改進參考。本研究主要目的係針對台北市老人安養護暨長期照護機構增（修）訂評鑑表之人事、設備成本與空間設備為例，採對照比較及小組討論方式，探討中（小）型安養機構之影響與經營困境。期與老人安養護暨長期照護機構主管單位進行溝通，使老人安養護暨長期照護機構經營能正常營運外，並兼具社會福利服務之功能，為廣大弱勢老人謀取最基本之照顧及福利，臻致禮運大同篇「使老有所終」之願景。

The authority of Assessment and Evaluation system are the 13(superscript th) item 1of Elderly Welfare Law, private elder welfare organization's award helping and incentive method of Taipei. This system aims to promote this city elder's peaceful caring to protect the care quality of long-term care organization, strengthening the management, individual cases profession of the organization environment facilities equipment care and organize the administration operation each level of etc. integrity of set up system, guide the full development care business, encourage and help organization to promote a service quality to provide an elder security comfort keep environment. Examine through the writing form and on-the-spot the business visits to see, operates physically condition of understanding to elderly welfare foundation and long-term care organization in Taipei, and provide review as a result people choice the peaceful caring protects and long-term care organization, the supervisor organization business programming it three according to, and be the organization management and serve of improvement reference. This studies a main purpose is to protect to elder's peaceful caring in Taipei City and long-term care the organization increase (fix) to order to review form of the personnel, the equipment cost and the space equipment for example, adopt to check against the comparison and the group discussion method, in the study (small) the influence and the management dilemma of a rest home. Expect to protect with elder's peaceful caring and long-term care the organization supervisor unit carries on a communication, making elder's peaceful caring protect and long-term care the organization management can operate normally outside, and have the function of the social welfare service, seek for the large minority elder the most basic of the care and welfare, attain with the result that the gift carries greatly and together the vision of "make old have eventually".