自2007年以來，台灣已經實施了新制醫院評鑑12年，但關於新制醫院評鑑對醫院影響的文獻卻稀少。本研究對榮民醫院建立「內科部」、「外科部」與「其他專科部」三構面的評估架構，並導入共同投入及共同、異質產出DEA績效測度模型克服傳統測度方式，測量各部門經營績效，並探討與傳統DEA之間的差異。實證結果發現：(1)傳統DEA分析結果與異質性DMU整體效率差異甚大，建議醫療產業等可以內部部門評估經營效率，將對效率評估更有準確性；(2)整體而言，榮民醫院的「外科部」優於「內科部」與「其他專科部」；(3)2007年新醫院認定政策實施以及2011年第2版新醫院實施後，各科部於第1年內經營效率顯著提高，但第二年外科及其他專科醫師立即下降。總的來說，從長遠來看，新制醫院評鑑對榮民醫院運營效率的影響是一個積極的改善。整體長期來說，各科部營運效率均是呈現正向改善。

Taiwan has been implementing The New Hospital Accreditation since 2007. However, there is sparse literature about the impact of the new accreditation on the performance of the hospital. Most of the studies on the efficiency of hospital management were evaluated by the data envelopment analysis (DEA) but the assumption that decision making units (DMUs) constitute a homogeneous set is not suitable for any circumstance. This paper established the evaluation structure of the "Department of Medicine", "Department of Surgery" and "Department of Other Specialist Medicine", and imported the co-input and nonhomogeneous output of the DEA performance measurement model to overcome the traditional measure and evaluate the various departments operating performance in the Veterans Hospital. And explore the differences with traditional DEA. The empirical results show: (a)The results of traditional DEA analysis are quite different from the overall efficiency of Nonhomogeneous DMUs. This study suggests that the medical industry and other internal departments can assess operational efficiency and will be more accurate in efficiency assessment. (b)As a whole, the Department of Surgery’s performance is superior to that of the Department of Medicine and Department of Other Specialist Medicine. (c)After the implementation of the New Hospital Accreditation policy in 2007 and the 2 editions of New Hospitals in 2011, the operating efficiency of the departments all increased significantly in the first year, but the Department of Surgery and Other Specialist Medicine immediately decreased in the second year. Overall, the impact of the New Hospital Accreditation on the operating efficiency of the Veterans Hospital is a positive improvement in the long run.