近年來醫療環境快速變遷，為了能更有效率與效益的執行病患照護，護理組織再造的需求性也就日益增強。組織再造的終極目標是降低成本，提高員工生產力，增進組織的效率、效益與效能，同時提昇病患滿意度與照護品質。國外的護理組織架構與照護服務系統多隨著醫院改造全盤改變，國內則是多在既有的體制中求變。本文以管理層級、照護服務模式、環境與設備、照護者組合、交叉訓練以及資訊之應用等六大層面，比較國內外護理組織架構與照護服務系統之再造，以為護理管理實務之參考。

　　　　　Health care environments have changed rapidly in modern times. Change provides an opportunity for nursing organizations to restructure in order to meet the need of delivering nursing care efficiently and effectively. The goals of hospital restructuring are reducing cost, enhancing productivity, elevating organizational efficiency, patient satisfaction and health care quality. In the US, most nursing organizations and care delivery systems are redesigned with hospital restructuring. In Taiwan, changes are made within the traditional organizational structure. In this context, six dimensions including management structure, care delivery model, hospital structures and facilities, health care team, cross training, and information system were used to compare and contrast nursing restructuring strategies between the two countries.