在全球邁向淨零排放的趨勢下，同時扮演公共健康守護者與高資源使用者雙重角色的醫療體系勢必需要轉型，才能順利因應未來的挑戰。本文從主管機關視角出發，提出醫療體系是臺灣「淨零公正轉型」之代表性部門的願景：其轉型不僅追求減碳，更必須確保醫療品質、服務可近性與弱勢照護，並提升體系在面對氣候衝擊時的整體韌性。藉由梳理英國、澳洲、日本與新加坡等國的治理實踐，指出醫療淨零並無單一可複製的模式，其核心關鍵在於清楚的治理定位、穩定的制度支持，以及醫療體系本身的能力建構。文章進一步說明衛生福利部如何在整合既有政府補助計畫與政策資源的基礎上，透過制度配套、資源協調與能力培力等具體作法，協助醫療院所降低永續轉型初期的投資與執行負擔，循序推動低碳行動。最後強調，醫療淨零是能兼顧「環境永續 × 醫療品質 × 社會公平」的共好路徑，期盼在「醫護同行、行動淨零」的理念下，共同打造具韌性的臺灣醫療體系。

As the global transition toward net-zero emissions accelerates, healthcare systems face a dual responsibility: safeguarding public health while addressing their own carbon-intensive operations. This article examines Taiwan’s healthcare net-zero transition from the perspective of the competent authority, highlighting the sector’s unique position within the national climate strategy as well as current policy progress and challenges.

Drawing on governance practices from countries such as the United Kingdom, Australia, Japan, and Singapore, the article demonstrates that there is no single transferable model for healthcare decarbonization. Instead, successful approaches share common foundations, including clear governance positioning, sustained institutional support, and continuous capacity building within healthcare systems.

The article further explains how Taiwan’s Ministry of Health and Welfare, building on the integration of existing government subsidy programs and policy resources, supports healthcare institutions through institutional arrangements, resource coordination, and capacity enhancement. This approach helps reduce initial investment and operational burdens for hospitals, enabling a gradual and feasible transition toward sustainability.

Ultimately, healthcare net-zero is framed not as an obligation or burden, but as a pathway toward shared value—one that aligns environmental sustainability with healthcare quality. Through collaboration under the principle of “United in Care, Committed to Net Zero” Taiwan aims to build a resilient and sustainable healthcare system for the future.