自全民健康保險法開辦後,財務問題嚴重,因此2013年二代健保因應而生,但醫院經營環境卻更加艱難。本研究運用資料包絡分析法評估2013-2017年期間,二代健保後醫療院所經營績效,發現二代健保實施後,台灣22縣市醫療院所之經營績效明顯存在下滑情形。本研究進一步分析2017年303間評鑑合格醫療院所之經營績效,經單因子變異數分析與事後比較發現地區醫院、區域醫院、準醫學中心與醫學中心等四種評鑑型態醫院之績效存在顯著差異,事後檢定顯示,地區醫院總效率顯著優於準醫學中心;非教學醫院總效率優於教學醫院,私人醫院總效率則優於公立醫院。 Since the launch of the National Health Insurance, the financial problems have been serious. Therefore, the second-generation health insurance was born in 2013, but the hospital operating environment is even more difficult. In this study, the data envelopment analysis method was used to evaluate the performance of the second-generation health care hospitals during the period of 2013-2017. It was found that the performance of the hospitals in 22 counties and cities in Taiwan after the implementation of the second-generation health insurance was obviously declining. This study further analyzed the operating performance of 303 eligible medical institutions in 2017. The results of One-Way ANOVA and Scheffé show that operational efficiency are significantly different within district hospital, regional hospital, would-be medical center and medical center. The operational efficiency of non-teaching hospitals are found better than teaching hospitals and private hospitals are superior to public hospitals.