榮家安養養護的對象－就養榮民，為年老生活無依著的退伍軍人，他們的青壯時期大都是在戰爭、顚沛的生活中度過，因此大部分的老榮民個性均較為孤僻，不易與人相處，養護的機制需求與一般的養護照顧有所不同。 為能深入瞭解榮民安養、養護機制運作的情形，本研究以平衡計分卡觀點，運用四個構面－財務構面、顧客構面、內部流程構面、學習與成長構面分別透過實地、長期的觀察與對榮家負責人、主管幹部及服務人員作深度訪談的方式，探討榮家養護機制的運作，並藉以瞭解及分析榮家在養護機制上應如何改進，才能符合年老榮民的養護需求，而在面臨社會環境變遷，榮家要如何使養護的資源能充分的使用，以及要如何擴大榮家的服務對象，並提升養護服務品質。 本研究藉由平衡計分卡四個構面的理論架構，探討我國榮民安養、養護機制運作情形，以作為提升養護服務品質及設施（備）、制度改進之參考，期能達成提供榮民有完善的安養、養護機制與頤養天年環境的使命。本研究發現： （一）財務構面：受訪者一致認為榮家應減少非必要之行政支出、加強財務稽查及內部控管機制，將有限預算完全運用在就養榮民的照護工作上。 （二）顧客構面：改善榮家的生活設施及環境、提升服務人員的服務品質、增加文康休閒活動、加強醫療照護，以提高年老榮民至榮家就養的意願。 （三）內部流程構面：建立一套標準的服務作業流程，加強服務人員及內部管理，對提升服務品質至為重要。 （四）學習與成長構面：為提升醫療照護品質，受訪者均認為應加強服務人員的基本醫療照護能力，及專業醫療人員的在職專業訓練教育，並增加醫護人員，以落實養護照顧。 關鍵字：榮民、榮家、平衡計分卡、財務構面、顧客構面、內部流程構面、學習與成長構面 / The subjects for veterans-home to take care of are veterans who are aged ex-servicemen and live helplessly. They spent their days in war and turbulent environments, therefore, most of them have eccentric and unsociable characters, hard to live with others. The requirements for veterans-home are different to other organizations. In order to get a better understanding for the mechanism of veterans-home, this study makes use of the four perspectives from balanced scorecard viewpoint which are financial, customer, internal processes and learning and growth. Through on-the-spot, long-term observation and interviews with the veterans-home personnel to discuss its operation mechanism and provide some suggestions for veterans-home to meet the requirements of aged ex-servicemen. And how does veterans-home make the best use of its resources, broaden its service subjects and promote its service quality while facing the social environment change. This study takes the four perspectives of balanced scorecard as its theory frame to research the settlement of veterans and the operation of settlement mechanism in our country, to offer some suggestions for the references of improving service quality and create a better living environment for the veterans. From this study we find that: 1. Financial perspective: interviewers believe that veterans-home should cut down its unnecessary administration expenses and enhance its financial audit mechanism, in order that the limited budget can be spent on the veterans. 2. Customer perspective: improve living facility and environment of veterans-home, promote the service quality of personnel, increase leisure activities and enhance medical treatment to raise veterans’ desires to live in the veterans-home. 3. Internal processes perspective: establish a standard operation procedure for service, enhance personnel and internal management. 4. Learning and growth perspective: in order to upgrade the medical treatment quality, all the interviewers believe that the basic medical treatment ability for service personnel should be enhanced, as well as the professional training for medical treatment personnel. Key Words : veterans, veterans-home, balanced scorecard, financial perspective, customer perspective, internal processes perspective, learning and growth perspective