THESIS ABSTRACT For the past few years, the development of social welfare has a tendency of leading the managing concept of business administration, which emphasizes the connection between service and cost, and the requirement of efficiency. However, in spite of the increasing demand of long-term care, the nursing system has come across many difficulties. The competition from the related occupations, the increasing pressure, and the higher demand of nursing quality have seriously affected the maintenance of nursing organization, which also have obliged the manager of nursing organization to consider the possibility of cooperation of the same line. The intention of Strategic Alliance between the aged long-term care organization and some medical organizations has been promoted. In the near future, the manager of medical and long-term care enterprises will be up against the challenges and competitions from these organizations. And they are forced to unite and share their resources by Strategic Alliance. The manager must realize the changes inside and outside of their organizations. And it is the most important to adopt the prompt policy, management and control of their resources. Through this research, I hope there will be better understanding for the main managers on their long-term care services and evaluation of satisfaction. Also, I wish to study the elements that influence the quality of service. Therefore, the resources of long-term care might be efficiently used, and the quality will be improved as well. In experimental research, I make use of contrast of Strategic Alliance which influences the quality of service by analysis of 84 questionnaires investigation reports from Won-An and Won-Tai Nursing Centers. The experiments are independent and circuitous. . The result of this study indicates that Strategic-Alliance makes influence on either service quality or customers¡¦ satisfaction. Customers gave Won-An Nursing Center a higher appreciation because which practice Strategic-Alliance. At the end, this study offers concrete suggestions for management. Hopefully this will provide the government authorities a consultation of policy as well as a new direction of the long-term care organizations.