本研究旨在探討台灣實施健康保險制度有關醫療照護機構的永續發展指標,期望藉由此指標評估以建立國民能擁有更好的生活品質。研究資料來源採用健康醫院倡議組織(HHI),全球報導倡議組織(GRI)和道瓊永續發展指數組織(DJSI)所提指標作為研究框架。研究樣本以訪問15位專家學者包含5位醫學中心主管,5位政府政策制定單位主管,及5位學術研究機構專家共同參與意見調查。調查資料經由決策實驗室評估法分析19個評估指標間之關聯度及因果關係。結果指出公司治理是永續醫療照護機構的重要經營策略指標,健保部分負擔政策會影響永續醫療照護機構的永續發展。結果亦指出民眾就醫應實施依病情分級就診制度,同時醫療績效不諱言是永續醫療照護機構的必要考量。本研究建議管理者應考量永續醫療照護機構有關經濟、環境及社會多面向的發展與管理;亦期望此醫療照護機構的永續指標評估研究,能有助我國在實施全民健康保險制度時,能更進一步保障國民醫療服務及提升國民生活品質。;This study focuses on sustainable healthcare institutions based on Taiwan’s National Health Insurance System, which has been reformed by various health insurance programs. Sustainable development is considered the major achievement of sustainable healthcare institutions, and developing indicators to evaluate improvements to sustainable healthcare may ensure better quality of life and well-being. Data were collected using the Healthier Hospitals Initiative, the Global Reporting Initiative, and the Dow Jones Sustainability Index, which were integrated into the framework of sustainable healthcare institutions. The causal relationships among nineteen criteria were examined by the decision-making trial and evaluation laboratory method (DEMATEL). A team of fifteen experts, five from medical centers, five from government, and five from academic administration, participated in weighing the criteria. Furthermore, interviews were conducted with six experts. The results show that corporate governance is an important part of the business strategy of healthcare institutions and that co-payment may affect both healthcare implementation and sustainable development in healthcare institutions. The findings suggest a suitable co-payment system that complies with the medical triage system for therapy, which may increase the effective utilization of medical resources. Clinical performance is inevitably a major task for sustainable healthcare institutions in Taiwan. This study suggests that managers should consider the diversification of sustainable management. The results also identify specific social factors related to the developed indicators. The identification of these factors can contribute to more integrative social analyses to improve quality of life in relation to healthcare coverage under Taiwan’s National Health Insurance System.