本研究旨在探討我國藥物濫用者每年所耗費之社會成本，以監獄(在監人犯)及醫療機構(求治病人)所支出之各項經費，分析其單位成本，併同計算生產力損失之人力資本法，作總體成本之推估。八十五年度監所收容麻煙犯，總經費約為20.6億元，每人日單位成本約為248元。醫療機構收治藥物濫用者總費用約為23.8億元，專門收治藥物濫用者之醫療機構平均每人日單位成本約為6,831元。八十五年度監所及醫療機構對收容(治)藥物濫用者所準備之經費約為44.4億元，因藥物濫用結果致人力資本耗損金額約為60.5億元，總計社會因藥物濫用耗損金額約為104.9億元。然而因為我國 目前有關入監及就醫資料皆以安非他命及嗎啡海洛因之濫用為限，並未涵括其他易被濫用之藥物，且本研究尚未針對其他藥物濫用相關之疾病相對危險性及犯罪關聯性等成本予以估計，故推估之社會成本可能較實際成本為低，值得再詳加探討。

　　　　　In this study, we applied the prevalence and human capital approaches to estimate the total social cost of drug abuse in Taiwan in 1996 through the analysis of the cost of medical treatments, incarceration and the productivity loss caused by drug abuse. The preliminary results are as follows:(1)The total cost of incarceration was ca.2.06 billion NT dollars, and the average daily cost per person was ca. 248 NT dollars. (2)The total cost of drug-related medical treatments was ca. 2.38 billion NT dollars,and the average daily cost per person was 6,831 NT dollars. (3)The productivity loss due to drug abuse was ca. 6.05billion NT dollars. (4)The total aforementioned social cost was ca. 10.49 billion NT dollars. However, the total cost is likely to be underestimated because our data were mainly based on the abuse of methamphetamine, morphine and heroin. Other addiction-induced diseases, productivity loss and law offences were not included in this study yet. We anticipate a more detailed estimation of social cos t on drug abuse to be obtained through a rational adjustment of research design in the second-year study.