依據消防法規，直轄市、縣（市）消防機關應設置救護隊；救護隊應配置救護車輛及救護人員，負責緊急救護業務。近十年來緊急救護案件的出勤量年年攀升，與我國總人口數成長比例有很大的落差，顯示民眾對消防機關救護車之依賴，有明顯增加的趨勢。近年來內政部消防署對於到院前緊急救護案件之增長漸漸重視，除開始加強宣導珍惜救護資源，並設計救護車使用指南文宣，部分縣市政府也針對濫用緊急救護資源之傷病患進行收費，但成效仍然有限。 本文首先探討目前有提出緊急救護濫用病患收費之縣市，針對其收費內容作比較，找出無法有效遏止緊急救護濫用的原因，再討論緊急救護案件中空跑的比例和原因，最後分析緊急救護案件中潛在救護車遭不當使用之因素，並由桃園市政府消防局平鎮分隊為案例，深入了解上述情況造成對消防人員與民眾的負面影響及提供改善方案，期許透過本篇論文，能有效降低不斷攀升的救護案件量，讓到院前緊急救護能在更適當的時機發揮最大之作用。 ;According to the Fire Services Act, Municipal, county/city fire department shall establish a rescue team supplied with vehicles and medical personnel to provide first aid services. In the recent decade, the number of ambulances’ patient transport assignments has been increasing year by year. Compared with the population growth rate of our country, the number of ambulances’ patient transport assignments is drastically high, which indicates that citizens’ dependence on the ambulances provided by fire departments is significantly increasing. In recent years, the National Fire Agency (NFA) of the Ministry of Interior has been paying more and more attention to the growth of the cases of prehospital emergency care. Some county and city governments began to strengthen the propaganda on cherishing the resources of emergency care and design guidebooks and documents that educate citizens on how to use the ambulance service properly. The governments also began to charge those patients who abused the resources of emergency care; however, the effect was still limited. This study firstly discusses the counties and cities that charge those patients who abuse the resources of emergency care and compares the items for fee collection to find out the reasons why the abuse could not be effectively stopped. Secondly, the study analyzes the ratio and reasons for ambulances to go on assignment and return without patients. Finally, the potential reasons for the abuse of ambulances in emergency cases are analyzed. The study takes the Emergency Squad of Taoyuan Fire Department in Pingzhen District as the subject of the case study, examining the negative influence cast upon the squad and citizens by the situations mentioned above and offering solutions for improvement. Hopefully, the research results of this thesis could help reduce the number of the soaring emergency cases, allowing prehospital emergency services to give full play in an even more proper timing.