隨著醫療科技、藥品、醫材與醫療技術的精進與普及，人類平均餘命延長，各國政府健康保險福利服務支出劇增，已成嚴重的財務負擔。因此相繼尋求因應之道以紓解財務危機。美國政府部門以及私人健康保險公司為擺脫傳統論服務量計酬的醫療支付模式所造成的財務負擔，自2010年起開始嘗試導入價值基礎的健康照護模式（Value-based healthcare）；因能提升醫療照護服務品質並降低醫療支出而逐漸受到世界各國的青睞。本文將簡述價值基礎健康照護的緣起、介紹不同的價值基礎模式、列舉世界各國施行價值基礎健康照護模式的實例，並討論價值基礎健康照護模式可提供台灣醫療與健保體系改革的借鏡之處。

With the advancement of technology, innovative therapies, and prolonged life expectancy, healthcare expenditures have risen dramatically in recent decades. To improve the quality of healthcare and reduce associated medical expenses, the United States government and private health insurance companies replaced traditional fee-for-services models with value-based healthcare in 2010. Subsequently, value-based healthcare model has gradually become a subject of interest for health care providers around the world. This study described concepts related to value-based healthcare and introduced several successful cases of the implementation of value-based healthcare model worldwide. In addition, this study discussed the implications and provided recommendations for the implementation of value-based healthcare model in the National Health Insurance system in Taiwan.