在醫藥技術日趨進步及醫療體制健全的環境下,人口老化已經是全球的趨勢,隨著人口老化,國人平均壽命大幅延長,但出生率卻屢創新低,加上人口外移因素,台灣已逐漸步入高齡化社會,老年人口對於醫療與照護上的需求也日漸增加,但相對的對於醫療資源的應用也產生了過度及浪費的問題。本研究首先運用文獻探討方式,了解台灣地區目前因人口老化伴隨著對醫療與照護資源的需求上升及醫療資源的浪費現況做分析與整理;接續提出相關具體評估與參考政府機關相關實行政策,依此設計訪談題目,對醫療機構、照護機構相關專業人員進行深度訪談,利用訪談意見與次級資料的蒐集與整合的結果,對文獻資料進行驗證並找出目前醫療與照護機構現有作業流程(AS-IS)的問題。最後,應用次級資料與專家意見的歸納與分析結果配合流程再造(Process Reengineering,PR)方法,將醫療與照護機構的作業流程進行整合,以期建構出可以有效改善醫療資源過度運用且符合台灣地區醫療與照護機構的新作業流程(TO-BE)。 Under the increasing advance of medical technology and complete environment for medical systems, aging of population has been a global tendency. Peoples’ life expectancy has extended significantly as aging of population, but the birth rate still has been getting lower and lower; plus the emigration, Taiwan is gradually going to be an aging society. Elderly population will increasingly add medical treatments and care requirement, but it will also lead to overuse and waste problems on medical resources application. At first, This research uses the method of literature review to do analysis and organization through figuring out aging of population in Taiwan accompanied with the increasing requirement for medical treatments and care resources, and waste situation for medical resources; then provides a related specific assessment and refers to the related policy implementation of government agencies, in order to design the interview question, which will be used in the in-depth interviews for those related professionals in medical and care institutions. And uses the opinions of the interview and the collection and integration of results for the secondary data to verify the literature and find out the problem of current existing operating procedures (AS-IS) of medical treatment and care institutions.?Finally, applying secondary data, induction and analysis results for those expert opinions with the Process Reengineering (PR) method to integrate the operating procedures of medical treatment and care institutions, in order to structure a new operating procedures(TO-BE), which can effectively improve the medical resources overuse, and apply to medical treatment and care institutions in Taiwan.