近年來，由於家庭結構改變、老年人口及慢性疾病增加、家庭照顧功能式微等因素，為使失能者在家能獲得更好的照顧服務，致使民眾對於暫托(喘息)服務的需求增加。因此，本研究旨在探討台灣地區各縣市衛生局實施暫托服務之績效，期使台灣有限之資源能發揮最大的效用，並針對待改善縣市提出具體可行之改善建議，以提升政府效能，進而造福全體國民。本研究以25縣市衛生局暫托服務之經費執行情形，及服務執行成果等相關資料進行分析。結果顯示，暫托服務之執行金額可分別預測實際補助人數，及實際補助人日數，且均為正向關係。此外，本研究亦指出績效最好及尚待改善的縣市，並針對中央級地方政府、專家學者與服務提供者，提出具體改善建議。

In recent years, because the family structural change, the old population and the incidence of chronic diseases increased, the family care function to decline and so on factors. In order to enhance disorders to obtain the better healthcare service in their homes, causes the populace regarding to hold the demand which respite care to increase temporarily. Therefore, the purpose of this research was to explore the performance evaluation of respite care in Taiwan, hoped that the Taiwan limited resources can display the biggest effectiveness. In addition, and aims at waits the improvement area to propose that the feasible improvement suggest specifically, promotes the govenment potency, then benefits all national. This research analyzed the funds carry out the situation, and the service carries out the achievement of respite care in 25 cities. The result showed that the funds carry out the situation of repite care could forecast the actual subsidy popilation, and actual subsidizes the person date nomber, respectively. Furthermore, this research also pointed out that the performances were best and still improve city, put forward the concrete improvement suggestions.