目的：分析(1)物理治療師的人力資料是否呈現常態分佈；(2)物理治療帥的人力分佈是否與職能治療師的分佈相似；(3)偏態係數是否能協助吉尼係數鑑定資料間的差異，以提供物理治療人力評估與比較時之決策參考。方法：本研究利用衛生署網站的當事機構開業登記查詢，擷取出一般急性病床100床以上醫學中心（19家）及區域醫院（60家）的物理治療師及生與職能治療師的醫事人員登記數。以作者發展出來Excel的VBA程式模組，根據資料抽樣放回的拔靴法，進行偏態值95%信賴區間的估計，並且繪製成視覺效果的圖示比較，再比較1997及2006物理治療人力，於都會城鄉區的吉尼係數是否呈統計顯著性差異。結果利用視覺效果的圖示分析研究的成果：(1)物理治療師的人力並未呈現常態分佈而係呈顯著性的正偏分佈；(2)物理治療帥的人力分佈在同一醫院層級內與職能治療師相似；(3)偏態係數結合其95%信賴度區間，不能協助吉尼係數鑑定兩年度資料的差異。結論：台灣地區的物理治療人力分佈的吉尼係數，在1997年與2006年間僅有偏遠區地區未呈顯著性的改善。每十萬人物理治療人力數及物理治療人力在各城鄉都會區的資料皆呈負偏，說明2006年較1997年有明顯的增多現象(p<.05)。研究結果提供物理治療人力評估與比較時之決策參考。

Objective: The aim of this study is to evaluate whether (1) the data follow a normal distribution in physical therapy human resource at hospitals (2) same data distribution between physical therapists and occupational therapists displays in hospitals (3) skewness distribution can assist Gini coefficient of health human resources (HHR) to detect statistically significant difference, and to facilitate policy decision making in regard to physical therapy human resource. Methods: This study uses the database from the HHR registry statistics maintained by the Department of Health in Taiwan. The registered population of physical and occupational therapists is recruited from nineteen medical centers and sixty regional hospitals, each of which contains over 100 beds. The data is analyzed by author-programmed Excel-VBA module. We calculated the 95% confidence interval of skewed distribution using Bootstrapping method with randomly sampling with replacement from the original dataset. Besides, we also fabricate a set of figures that is comparable to human resource of physical therapy professionals between hospital levels. for which Gini coefficient in different administrative units (county, town, city, and district) between year 1997 and 2006 is compared to find statistically significant difference by skewness analysis. Results: According to the visual representation of skewness coefficients. we found that (1) there is inequality with positively skewed distribution of physical therapy in hospitals (2) there is equivalent distribution between physical therapists and occupational therapists in the same level of hospitals (3) skewness coefficient cannot provide Gini coefficient in inference making Conclusions: During 1997-2006, Gini coefficient of physical therapy HHR in more urbanized area demonstrates positive increment. The HHR ratio of physical therapy by every 100,000 population shows negatively skewed distribution, which means the manpower of physical therapy has obviously increased in that period (p<0.05). Overall, the results can be a policy reference in decision making regarding evaluation and comparison of physical therapy human resource.