台北市政府考量失能人數隨人口老化速度增加，家庭照顧負擔沈重，其居家照顧服務方案自1998年9月起擴大補助，辦理情形轉型為按時計價委託民間機構辦理。惟，服務項目採按時計費標準的方式，雖可依服務時間長短申報服務費用，但卻無法反映個案的失能嚴重程度及服務項目的難易程度，違背在人、時間、空間等主客觀條件相同之情況下，提供相同服務應獲得相同酬勞之計費公平原則。為瞭解居家服務員為不同失能程度案主提供不同項目之服務所需技術等級及時間長度，本研究以2000年接受居家服務的個案為研究對象，由訪員實地觀測居家服務員為不同失能程度案主，提供服務時間及服務結果，釐清各項服務項目耗用資源的情況，提供我國居家服務方案制訂之政策參考。

In order to provide home care service for the rapidly increasing disabled elder people in the community, the city government of Taipei has not only expanded the budget for home care program since September 1998, but has also authorized private organizations to take over the home care service based on the fee-for-service principle. However, although the principle could be more easily applied to household tasks in terms of the length of time of the service work, when it comes to body care tasks for the disabled people, the principle does not seem to reflect fairly the degree of disability and the difficulty of the service work. The main purpose of this study is to do a systematic overview of the pricing strategy of home care in Taipei city. This study targets those home care cases in the year 2000. Based on the interviewers’ on-the-spot observations of services for cases of different degrees of disability, this study aims at ascertaining the various categories of home care services to provide a guide to the formulation of home care policy and program for the disabled.