臺灣在逐漸邁向高齡化的社會後，長期照護的需求大增但是相關產業的人力、物力、政策等相關的產業發展卻因為城市與鄉村的規畫發展，而在長期照護上逐漸出現差異化。在衛生福利部的評鑑要求下，行之有年的護理之家的品質標準日益完善，然而依照設置標準及評鑑規則逐一實施的照護機構，在城市與鄉村的經營方式卻不盡相同。此外，照護機構的成立是必要的，但老年人口並非都需要被照顧，而被照顧的長者也不是只有護理機構可選擇，因此照護產業在展店與商業模式的發展必須因地制宜，才能夠有良性的地區與產業之共同發展。
本研究依照商業模式圖分析法(business model canvas)與訪談法，整理分析照護機構在一樣的設置標準及評鑑規則下，依照護機構所在地城市或鄉村之屬性及需求，發展有差異及具特色之照護產業經營模式。研究結果顯示，對於需要被照顧的長者來說，可以選擇擁有政府規範保障與完善的空間人員管理規劃的機構，亦或是由適合在地老化的居家式，主要是以外籍看護或者無工作之家人協助生活照顧，但在費用支出與專業照護技巧上的訓練應更加完善。對於城市中的照護產業之規劃，應結合專門照護長者的護理機構區、家庭居住環境為主的區域、與年輕學子能夠成長的學區三種元素組成的複合型社區較能符合照護產業之發展。而在鄉村之照護產業發展，護理之家若能結合日間照護中心及社區關懷，定時接送長輩外出活動，有助於增進長輩健康外，也能讓遠在他鄉為經濟努力的小孩安心，創造一個三贏的局面。

Since Taiwan has gradually become an aging society, there is an increasing demand on long-term health care especially the related human resources, facilities, and policies. However, the development of long-term health care has gradual emergence of differences between cities and countrysides.　With the evaluation policy of Ministry of Health and Welfare, the standards and qualities of nursing homes have improved substantially. Nevertheless, the business models of nursing homes have transformed diversely because of the contexts of cities and countries. Furthermore, the establishments of nursing homes are necessary but neither do all aged people need the care from nursing homes nor are they the only choice. Therefore, the business models of nursing homes are conditioned by local factors such as cites and countrysides.
As the attributes and demands of nursing facilities vary across cities and countries, this study uses business model canvas and interviews to analyze the differences of business models of nursing industry based on the same standards of facilities and rules of evaluations. The resultsReveal that for the elderly who need to be taken care, they can either choose the nursing homes that are well-protected by governmental regulation, well-organized spaces, and professionals, or an alternative they stay home and taken care by trained nurses or familiar freelancers. However, we should pay more attention on the expenses, expertise, and nursing skills especially for those people who choose to stay home and aging. For the business of nursing industry in cities, complex communities that combine nursing facilities community, family living community, and school district are ideal. For the business of nursing industry in countrysides, nursing homes that combining with day care, community care and provide outdoor activities can not only improve the health of elderly people but also make payers released, which create a win-win situation.

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