The main purpose of this paper is to set up a linear simultaneous equations for hospital cost function. By so doing, a more accurate analysis can be adopted. As this kind of analysis is not in the related literature, my study can only be described an idealized cost function for hospital on a conceptual basis. What is important is the introduction. This study can be counted as a starting point for a series of hospital cost analysis. 本研究的目的是在建立醫院成本函數的聯立方程式。在概念上，作者試圖利用較為精密的方法來分析醫院成本。由於這種方法在有關文獻上面不多見。本文僅在觀念上作一理論架構，試圖作出一個理想的醫院成本函數及以後一系列研究的一個開端。
