本研究以預防營養素缺乏、降低心臟血管代謝疾病及癌症風險為目標，使用實證營養學的作法，提出適合多數國人的一般飲食「飲食指南」之參考資訊。吾人利用2005-2008年台灣營養健康調查所獲得的體位資料，搭配體能活動層級，估計涵蓋多數國人熱量需求的範圍。由此估計範圍，安排了由1200到3500大卡共10個熱量階層，同時以調查所獲得的國人飲食型態資料，得到國人六大類食物中的食物選項和比例，再進一步做了健康化的調整，帶入計算不同份量的六大類食物中所含的營養素。在考慮三大營養素及脂肪酸的理想分佈，膽固醇的上限、台灣DRIs（dietary reference intakes）以及國際上對膳食纖維和鉀的建議的前提下，設計六大類食物份數分配，使建議飲食能至少滿足DRIs及各種建議的70%。2011年公布之台灣飲食指南，奠基於本研究，再經專家共識微調而成。
This paper intends to describe how evidence-based reference information for designing Taiwanese Food Guide was derived with the objectives to prevent nutrient deficiency and to decrease risk of cardiometabolic diseases and cancer. This study used the anthropometric and dietary data collected in Nutrition and Health Survey in Taiwan from 2005 to 2008. We first estimated the potential range of energy requirement, considering levels of physical activities in conjunction with Taiwanese body weight information. From this data, we designated 10 caloric levels ranging from 1200 kcal to 3500 kcal. The nutrient intake in each food group was estimated according to items and proportion of the real foods consumed by Taiwanese. Some modifications have been made to remove unhealthy foods or change to the healthy ones. We designed the numbers of servings in each food group such that ideal distributions of 3 macronutrients and fatty acids and cholesterol upper limit were satisfied and almost 70% of the nutrient goal may be achieved for vitamins and minerals included in the Taiwanese DRIs and for dietary fiber and potassium. The current results were used by the expert panel to come up with the final Taiwan food guide released in 2011, in which some rounding and modifications have been made for practicality reasons.