在這強調物質生活的世界裡，健康照護者與被照護者的靈性生活已成為重要的議題。然於一個唯物主義的社會，護理人員如何發展其靈性智力呢?海峽兩岸經過60年的敵對狀態及不同之社會體制，又是否具有相同的靈性智力?在目前兩岸人民逐漸頻繁的互動下，此議題值得被檢視及探索;因這極可能是整體照護品質的一個尚未發聲之影響因素。
比較兩個不同社會體制下之護理人員靈性智力。
本橫斷及比較性研究執行於大陸及台灣之5所醫學中心;研究對象為524位臨床護理師。Wolman(2001)之自填式靈性智力量表為本研究資料收集之工具;其內容含構成 靈性經驗與行為模式之七大因素:神性、注意力、超戚官知覺、群體戚、智性、創傷及童年靈性等。
不同之社會體制確實會影響護理人員之靈性智力。童年靈性、宗教信仰與活動在護理人員的靈性智力上，具有極重要的影響力與預測力。然海峽兩岸護理人員卻同樣的必須以務實、客觀及理性的態度處理他們的日常生活，並依據實證科學於工作。
處於今日兩岸社經交流逐漸頻繁之際，護理人員尤應具備文化覺知與敏戚度以提供整體性之照護。本研究開做了兩岸對護理人員靈性智力的暸解及彼此對話之鬥。

Background: The spirituality of healthcare providers and their clients is becoming a crucial issue in a world increasingly preoccupied with material issues. In light of such， how do nurses enhance their spiritual intelligence against such materialist pressures? After a 50-year separation of Chinese on both sides of the Taiwan Strait and the rancor between their two governments， what are the similarities and the differences in nurse spirituality profiles between these two different societies? With increasing contact between the two， this issue should be examined and explored， as it has the potential to become an essential unspoken element underpinning holistic care quality
Purpose: The purpose of this study was to compare spiritual intelligence between nurses in two different Chinese societies.
Methods: A cross-sectional descriptive and inferential study was conducted at five medical centers in China and Taiwan. A total of 524 registered hospital nurses were cruited as participants. We used R. N. Wolman's (2001) self-reported PsychoMatrix Spirituality Inventory to measure participant levels of spiritual intelligence. The Psycho Matrix Spirituality Inventory incorporated seven factors， including divinity， mindfulness， extrasensory perception， community， intellectuality， trauma， and childhood spirituality.
Results: Results showed that social systems did have an impact on nurses' spiritual intelligence. Childhood spirituality and religious beliefs and activities greatly affected and effectively predicted nurses' spiritual intelligence. Nurses on either side of the Taiwan Strait all reported a need to deal with their daily lives pragmatically， objectively， and rationally and relied on empirical evidence in work settings
Conclusions: As social and economic contacts increase across the Taiwan Strait. it is imperative that nurses adopt cultural awareness and sensitivity as they provide holistic care to clients. This study opens doors to dialogue about and a better understand ing of nurses' spiritual intelligence in Taiwan and China.