目標：探討現今台灣醫院自費醫療開發績效現況，並分析顧客知識吸收能力對醫院自費醫療開發績效的影響。方法：以郵寄問卷方式，針對全國460家地區醫院級以上醫院之高階主管或自費醫療管理者進行問卷調查，有效問卷回收率為41.11%，在檢驗樣本代表性、無反應偏差、共同方法變異與問卷信效度後，以階層迴歸進行驗證。結果：國內醫院自費醫療開發之自評績效平均值為2.63分(最高5分)，顧客知識潛在性吸收能力與實現吸收能力之平均值分別為3.02、3.12。顧客知識吸收能力會對醫院自費醫療開發績效產生正向影響，且顧客知識實現性吸收能力會對於顧客知識潛在性吸收能力與自費醫療開發績效之間產生顯著的完全中介效果。結論：醫院的自費醫療開發績效的影響確實不甚理想，醫院若欲提昇自費醫療開發績效，則不可忽略顧客知識，並應致力於強化對於外部顧客知識的吸收能力。 Objectives: This study was conducted to examine the current performance of self-pay service development (SPSD)and the impact on SPSD performance of customer knowledge absorption capacity (CKAC) in Taiwanese hospitals. Methods: A self-administered mail-based survey was used for data collection. Questionnaires were sent to the senior managers or self-pay service managers of 460 hospitals accredited at the district level and above. The valid return rate was 41.11%. After testing sample representativeness, nonresponse error, common method variance, questionnaire reliability, and questionnaire validity, the data were analyzed using hierarchical multiple regression. Results: On a 5-point scale with 5 representing the maximum, the mean self-evaluated SPSD performance was 2.63. The mean potential and realized CKACs were 3.02 and 3.12, respectively. Customer knowledge absorption capacity had a significant impact on SPSD performance, and realized CKAC fully mediated the relationship between potential CKAC and SPSD performance. Conclusions: The SPSD performance of Taiwanese hospitals is currently less than ideal. Because external customer knowledge is an important factor in SPSD performance, hospitals must strengthen CKAC.