人口老化帶動居家照護需求興起，使許多的健康照護服務因應而盛，居家照護者與照護服務產業分別面臨，從市面上存在種類眾多而數量龐大的服務資源中，獲取與提供適切服務之困難狀況。要能夠幫助居家照護找到需要的服務，必須了解其需求與重視之價值面向，制定包含能媒合供給面與合理評估服務品質的機制與流程，以有效的舉薦適合的照護服務供做服務選擇之決策參考。 　　本研究以服務本體論(Service Ontology)之服務價值(Service Value)作為建置顧客價值構面之結構。使用者需求內容採用巴氏量表(Barthel Index)進行生理功能的量測；服務品質與使用者願意付出之成本則以台灣服務滿意度模型(Taiwan Customer Satisfaction Index, TCSI)做為內容。本研究並以本體論依顧客價值構面，制定使用需求與照護服務提供之描述媒合機制，透過取得居家照護者生理功能須支援之需求，以及同區隔之使用者對服務的滿意度評價，媒合服務經營者對服務內容的描述，即可找出適合的服務。 　　最後以服務導向架構(Service Oriented Architecture, SOA)結合顧客價值之供需媒合機制，並建置雛型系統以驗證概念。 / As the growing home-caring market, demanders have faced problems that it is difficult to choose the right caring services for themselves from large numbers of services base. To help them find suitable services, we need to know what they need and how they evaluate services. In that case, we must develop a mechanism to match supply and demand to effectively recommend services to users. The research refers Service Value of Service Ontology as the structure of Customer Value and uses Barthel Index and Taiwan Customer Satisfaction Index (TCSI) to be the content of Customer Value. We know the situation of users, body function through Barthel Index and their satisfaction to the services through TCSI. The research establishs the supply and demand matching mechanism based on Customer Value. Requiring customers, needs from body function evaluation and customers, satisfaction via TCSI, the mechanism would match the needs and the description of services offering. In the end, it would present the suitable services for customers. The research builds up a Service Oriented Architecture (SOA) prototype to proof the concept of supply and demand matching mechanism.