本研究之主旨在於探討台灣長期照護機構工作人員與外籍勞工之替代關係;以及不同區域長照機構人員的替代關係之異同變化。利用中華民國統計資訊網之老人福利機構調查2004年至2008年之年度資料,以22個縣市為研究對象,共110個樣本觀察值。利用SURE模型估計Translog生產函數推導而得之成本份額方程式,加上對稱性以及固定規模報酬的限制條件,將其估計得到的係數代入Hicks偏互補彈性,以得知生產要素間替代或互補之結果。 研究結果發現,機構式外籍看護工與本國長期照護人員呈現一互補關係,其中外籍看護工與專業人員之互補關係最為明顯;另外,不同區域間的估計結果方面,本研究發現,長照人員聘雇越多的地方,外勞與本國各長照人員的互補關係越明顯,顯示外勞適時地補充長照人力之不足。The purpose of this paper is to discuss the relationship of the factor substitution between the domestic and guest workers in the long-term caring institution in Taiwan. This paper is to focus on the differences in factor relationship across 22 counties. The annual data from National Statistics of the year of 2004 to 2008 is employed for empirical analysis in which the number of workers in the elderly long-term care, nursing house and caring Institutions are available. We use the seemingly unrelated regression (i.e., the so-called SURE model) to estimate the cost share equations. The Hicks partial elasticity of complementarity is then calculated. Based on the estimates of the Hicks elasticity, we are able to investigate the relationship between the domestic and guest workers. The results of empirical study show that it is complementary between the domestic workers and foreign caretakers. It is especially true for the case of the professional and foreign caretakers. The complementarities are also stronger for counties of more aging people and those hiring more caring workers. The empirical findings imply that the migrant workers supplement the labor supplies to the long-term caring institution.