台灣自從在民國八十四年三月起全民健保實施後，實為社會福利政策上的重大變革，對於一般大眾而言是一大福音，是促進我國邁向社會福利國家的象徵，但對於醫療服務業來說，乃象徵著有限的醫療資源將重新分配，對於國內各級醫療院所的營運，也造成前所未有的衝擊與影響。因此近年來醫療績效之管理越來越受重視，如何提升生產力與維持競爭力是管理者所需思考的；因而診所面對激烈的環境變化，為求生存與發展，如何評估經營績效，提供效率參考組合，使資源分配更有效率，為重要課題。
本研究利用模糊資料包絡分析法(Fuzzy-DEA)，以台灣地區雲林、嘉義縣、嘉義市、台南縣、台南市共5縣市672家牙醫診所(不包含醫院牙醫部門資料)取得之資料為例，進行營運績效評估，針對各診所之醫師數、醫療耗用值、根管(非)根管治療比率、齲齒重複填補率等作為投入項目，以總收入作為產出項目，評估各牙醫診所之相對營運績效，並探討在不同型態(單獨執業、群體執業)、不同規模、地理位置是否會影響其相對效率，提供給決策單位(Decision Making Unit, DMU)作為規劃、整合參考依據。

In 1995, the National Health Insurance has been performed in Taiwan. In fact, it is a great change on the social welfare policy, which is the symbol of promoting our country toward the social welfare state. And it reallocates limited medical resources of the medical service, causes a dramatic influence on medical institutes.
So more attentions have been paid in the management of the medical performance in recent years, it needs administrators to think deeply how to improve productivity and maintain the competitiveness. Therefore in the changing environment, the clinic must know how to assess the performance, make resource allocation more efficient, is the important subject.
This research uses the Fuzzy DEA to analyze the dental clinic in Yunlin, Chiayi, and Tainan counties in Taiwan (not include the hospital’s dental department), uses some input/output data to analyze the operating performance and assess the efficiency. We discuss the relative efficiency in different types (Solo practice, Group practice), different scales, and different sites. Offering the decision making units as the basis of consulting.

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39. Bureau of National Health Insurance：http://www.nhi.gov.tw/
40. Bureau of National Health Insurance Southern Region Branch ：
http://www.nhisb.gov.tw/