背景：護理人員對靈性照護的態度是影響病人靈性照護重要因素，但台灣目前仍缺乏完整靈性照護態度評估之相關工具以應用於臨床照護實務中。目的：發展與測試靈性照護態度量表之信度與效度。方法：第一階段靈性照護態度量表初稿建構，採用深度訪談、文獻探討、專家內容效度等；第二階段以方便取樣方式選取3家醫院護理人員接受自填式問卷調查，透過項目分析、因素分析（探索性及驗證性）、同時效度、內部一致性等檢測量表效度及信度。結果：共得619份有效問卷（回收率89.71%），依探索性因素分析結果萃取出三個因素，分別命名為靈性成長、核心理念、靈性護理共20題，其總解釋變異量為71.06%。驗證性因素分析將此三因素模型進行6次模式配適度分析，最後刪減題數為15題，量表之Cronbach's α值為.96。結果顯示，除AGFI（Adjusted Goodness Fit Index）未達.9（.87），其餘均達可接受之標準值。本量表以靈性健康量表進行同時效度檢定，結果呈顯著相關（r = .48, p < .001）。結論：本靈性照護態度量表為一項具備良好信效度之臨床評估工具，透過本量表可做為了解護理人員靈性照護態度的評估工具，進而提供相關在職教育參考。

Background: The spiritual care attitudes of nurses may significantly affect their ability to provide effective spiritual care to patients. The lack of an appropriate instrument has limited the ability of researchers to assess spiritual care attitudes in clinical practice in Taiwan. Purpose: This study developed the spiritual care attitude scale (SCAS) and tested its psychometric properties. Method: Firstly, we constructed an SCAS appropriate for use in Taiwan using in‐depth interviews, literature review, and expert content validity. Secondly, we tested the psychometric properties of the developed scale using self‐administrated questionnaires distributed to a convenience sample of nurses at three hospitals in Taiwan. Data from the questionnaire were analyzed using item analysis, factor analysis (exploratory factor analysis, EFA; confirmatory factor analysis, CFA), concurrent validity, and internal consistency. Analysis results were used to determine the reliability and validity of the developed scale. Results: A total of 619 nurses completed the questionnaire survey (valid response rate: 89.71%). The EFA identified 20 items in the 3 factor categories of spiritual growth, core concepts, and spiritual nursing. These factors explained 71.06% of total variance. Six discrete fit tests of the 3‐factor model using CFA recommended deleting 5 SCAS items. The Cronbach's alpha of the revised 15‐item SCAS was .96 with reliability testing. Finally, with the exception of the Adjusted Goodness Fit Index (AGFI), which was .87 (below the minimum criteria of .9), all items on the 15‐item SCAS earned acceptable fit indices for use in measuring spiritual care attitude. Therefore, concurrent validity (r = .48, p < .001) was established for the developed SCAS. Conclusion: The developed SCAS has acceptable reliability and validity in measuring spiritual care attitude. The scale may be adopted in the future to assess the spiritual care attitudes of nurses and to improve continuing education programs for nurses.