本文旨在探討台灣醫院的績效變異差異與成因。本研究分析理論基礎，主要依據「資源基礎廠商理論（Resource-based View of the Firm）」與「策略群競爭理論（Strategic Group Theory）」；實證統計模型採用HLM（Hierarchical Linear Modeling）分析模式。根據「每醫事人員平均總收益」、「每病床平均總收益」、「佔床率」與「資產報酬率（ROA）」等4項績效指標的實證結果顯示，不論採用哪項績效指標，「廠商效果」皆最大，在解釋台灣醫院的營運績效變異，約佔48~87%；其次是「策略群效果」，佔1~12%；年效果最小，僅佔0.2~1.75%。本研究證實台灣醫院的營運績效主要可能還是決定於其採行之競爭策略，包括醫院之策略區塊的選擇，因此醫院管理者在制定策略時，應評估醫院本身所掌控的資源與條件，以建構其在產業中的競爭優勢，並確保得以永續經營。

　　This study investigates the cause of performance differences among hospitals in Taiwan. We use Resource-based View of the Firm and Strategic Group Theory as our theoretical background. For the statistical model, a hierarchical linear modeling (HLM) analysis was applied. Under all performance variables (including “Total earnings per hospital staff”, “Total earnings per bed”, “Occupancy rate” and ROA), Firm Effects were found to explain 48 to 87 percent of variance among hospital performance in Taiwan. Strategic Group Effects accounted for 1 to 12 percent of performance differences. Year Effects were found to range from just 0.2 to 1.75 percent influence. Our study testify that business performance outcomes of hospitals in Taiwan is by each of their strategies implemented; therefore, we suggest when formulating managerial decisions, each hospital should evaluate the resources and criteria they own, and then build its competitive advantages in this industry, so that each can remain the competitiveness to survive.

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