本研究唯一橫斷性研究，以結構式問卷及曼-惠特尼U考驗法探討住院病人及護理人員對護理照護及活動重要性的認知差異。結果發現:住院病人及護理人員對護理照顧活動構面的重要性認知無顯著差異:但在「護理人員協助病人漱洗、擦澡及更衣」、「護理人員照護病人，能設法不增加病人痛苦」、「護理人員執行護理作業，有雙重檢核步驟」、「護理人員能區分病人病情緩急」、「護理人員應向病人主動說明如何配合整個醫療過程」、「病人入院時，護理人員會做入院環境介紹」、「護理人員在病人入院後應先做自我介紹」、「尊重病人隱私權」、「尊重病人自主權」等護理照護活動呈現顯著差異。護理人員應重視病人內心期望的護理照護活動，提昇護理照護活動品質。

Nursting care quality is an important issue; however，patients and nurses may have different perspectives of quality care. The purpose of this study was to identify how patients and nurses in a central Taiwan regional hospital setting rank the importance of different nurse behavior related to caring. The goal of this research was to increase nurses' awareness differences in perception of quality care. Date were collected from patient-nurse assessments using structured questionnaire consising of 39 items of caring behavior ordered into six subscales, as follow: nursing skills, assessment and action, information provision, spiritual support, teamwork, and attitude. Descriptive statistics and Mann-Whitney U test were used to analyze the data from 150 patients and 97 nurses. There were differences between patients' and nurses' perceptions concerning nursing skills and attitudes. Patients scored higher than nurses on the questions about whether nurse practiced by physicians' order. Nurses scored higher than patients on the policy-related questions. There was a significant difference in the perceived importance of nine nursing activities by nurses and patients. Results indicated that both groups differed in their perception of quality nursing care. Staff development educators should be especially mindful of such difference. Making nurses aware of such differences during orientation and continuing education programs may assist them more effectively to meet patients' expectation and deliver quality nursing care.