本研究探討南部某直轄市老人福利機構規模與其評鑑績效的相關性，採描述性研究方法，將南部某直轄市102年度老人福利機構評鑑執行結果，以SPSS for Windows 18.0版軟體進行統計分析，顯著水準設定為 .05。結果發現評鑑等地績效與機構型態呈現統計上顯著差異。另外運用線性多元邏輯迴歸分析來檢測評鑑得分之預測因子，也發現生活照顧及專業服務、行政組織與經營管理、環境設施及安全維護為最重要的預測因子，其變異量的總解釋量為72.6%。本研究結果，可提供機構管理者再次檢視自己的經營理念、營運方式外，也提供專業從業人員，提醒自己需充實自我知識與技能。

purpose of the study was to investigate factors related to the size of the elderly institution agencies and outcomes of accreditation in a municipality located in south of Taiwan. Accreditation outcomes of the elderly institution agencies in 2013 were analyzed by using SPSS for Windows version 18.0 software, significant level set to .05. Results found that accreditation outcomes and the size of the elderly institution agencies were statistical significant related. In addition, using multiple linear regression analysis to detect predictors of accreditation scores of outcomes, results showed that life care and professional services, administrative organization and management, environment and safety maintenance were the most important significant predictors. The amount of its total variance explained was 72.6%. The results of this study can provide institutional managers once again view their business philosophy, mode of operation, but also provide staff caregivers to self-enrichment of knowledge and skills.