目的：針對護理行政報表核簽流程耗時與低效問題，建置 Microsoft Power Platform「護理報表核簽系統」，以提升核簽效率與資訊透明度。方法：採用行動研究法導入系統，使用 Power Apps建構雲端簽核平台，整合權限管理、電子簽章與自動通知功能。比較導入前後之簽核時程、退件率與完成率，並以問卷及成本效益分析評估系統效能與使用者滿意度。結果：系統導入後，平均每月完成核簽報表112張，每份報表簽核時程由2–3天縮短至3小時內，完成率100%，退件率下降65%，滿意度達100%。試行單位以時薪200元估算，每月節省65.3工時，一年約節省15.7萬元；紙張年減量達1,344張，以每公斤紙張約排放1.3公斤CO2換算，一年可減碳約8.7公斤 CO2。結論：本系統提升核簽效率、減少人力成本並增強資訊透明度，證實低程式開發應用護理行政流程之可行性。系統可推廣至全院，落實智慧行政與無紙化管理並支持 ESG發展。

Purpose:The study developed a paperless nursing report approval system using Microsoft Power Platform to enhance efciency and transparency. Method:An action research approach was adopted to design and implement a cloud-based approval platform using Power Apps. The system integrated access control, electronic signatures, and automated notifications. Approval time, rejection rate, and completion rate before and after implementation were compared. System performance was further evaluated through user surveys and cost-beneft analysis. Result: Following implementation, an average of 112 reports were approved per month, and approval time decreased from2–3 days to within 3 hours, with a 100% completion rate and a 65% reduction in the rejection rate. User satisfaction was 100%. The system saved 65.3 work hours per month, equivalent to approximately NT$157,000 annually. Based on an emission factor of approximately 1.3 kg CO2 per kilogram of paper, the annual reduction of 1,344 sheets corresponded to an estimated reduction of 8.7 kg CO2. Conclusion: The system significantly improved approval efficiency, reduced labor costs, and enhanced transparency, demonstrating the feasibility of low-code development in nursing administration. The system can be implemented hospital-wide to support smart, paperless management aligned with environmental, social, and governance principles.