臺灣博碩士論文加值系統

我國基礎設施經歷數十年的發展已相當完善，基礎設施的新建需求亦漸趨飽和，加上近年來因人口結構的遞變而造成社會福利支出增加及在經濟成長趨緩的狀態之下，公共工程的新建預算明顯受到擠壓。然而既有的基礎設施隨著使用時間的增長而衍生出老化、劣化及維護管理的問題業已日漸浮現，而高雄市發生的嚴重氣爆意外，更是將我國基礎設施嚴重缺乏制度性管理的問題暴露無遺。因此，如何在龐大的財政壓力之下，對基礎設施資產執行必要的維護以確保國民的生活福祉，對政府而言無疑是項極為嚴峻的考驗。
基礎設施的價值評估是一種以貨幣數量來度量基礎設施狀態的概念，其原理是針對基礎設施的實際性能狀態進行評估並將其結果合理的轉換成貨幣數量，以設施資產所擁有的價值來反映設施的性能，使管理單位得以從設施的原始價值與現存價值間的差異來掌握設施之狀態。如此管理單位便可從資產在價值上的變動量來掌握基礎設施之狀態、擬定維修計畫及編列維修預算，而監督單位或納稅人則可透過維修投入的經費與獲得的成果在價值上的比對，來考核設施維修作業的成效，並進而敦促設施管理單位善盡職責來提升工作績效。然而目前我國的會計制度在設施資產價值評量上所採用的折舊方式則完全無視設施的實際性能及其維護成效，而是在無需判別設施的狀態下採用既定的公式進行計算，故其所得之價值評估結果明顯的偏離了設施的實際狀態，而且在設施資產管理工作上亦無法提供任何實質的助益。因此，如何建立一個符合國內基礎設施管理需求又能反映設施實際狀態的價值評模式，實為我國在基礎設施管理工作上極為重要的議題。
基於上述之事由，本研究首先藉由國內外相關文獻之蒐集與分析，以歸納出能真實呈現設施實際狀態的各類價值評估方法，接著，透過對各方法之設計原理及運作機制與我國國道橋梁管理作業的實際樣態進行可行性之比對與分析，以篩選出適合用來組構價值評估模式之方法原型。其中在資產原始價值的評估上採用「單位價格法」，而資產價值減損的評估方法則採行「折舊因子法」。而在模式與實際案例的套用過程中發現，國道橋梁之維護管理資料並無法因應評估方法的運行需求，因此本究透過了橋梁在狀態評分上的質性來畫分群組並依照橋梁群組以各別迴歸的方式建立了不同橋梁群組的折舊因子計算公式。最後，以國道預力混凝土I型梁橋與預力混凝土箱型梁橋做為案例在全新建置的模式下完成了橋梁資產的價值計算。而橋梁資產價值評估所取得之成果有：(1)取得橋梁之重置成本（具有時價特性的原始價值），(2)重置成本可做為設施重建預算之編列依據，(3)以設施資產的現存價值合理的呈現橋梁的狀態，(3)以價值減損額作為編列維護預算排定維修計畫之用，(4)納稅人可藉由資產在價值上的遞移情況檢核管理單位在設施管理工作上的績效，(5)利用貨幣的可加特性製作整合性的設施資產狀態訊息。

After decades of development, the infrastructure of Taiwan has become quite mature and gradually reached saturation points. Besides, as the gradations of the population structure have caused an increase in welfare cost and the economy slows, the budget for new constructions of public works is squeezed obviously. However, as time goes by, the existing infrastructure has also produced problems, such as aging, degradation and maintenance management problem. And the serious gas explosion in Kaohsiung reveals that the infrastructure in Taiwan severely lacks institutional management. Therefore, how to conduct necessary maintenance to infrastructure assets so as to ensure people’s welfare under the enormous financial pressure is undoubtedly an extremely severe test for the government.
The valuation of the infrastructure is a concept where the state of infrastructure is measured by the quantity of money. Its principle is to do an evaluation based on the actual performance state of infrastructure and convert the results into the quantity of money reasonably in order to reflect the performance of infrastructure with the value of the infrastructure so that the management unit can know the state of the infrastructure from the difference between the original value and the carrying value of the infrastructure. In this way, the management unit can know the state of the infrastructure from the amount of changes in the value of assets, make maintenance plans and budget for maintenance. And the regulators or taxpayers can assess the effects of maintenance by comparing the maintenance expenditure and the maintenance results in value, and then urge the management unit of the infrastructure to do their part to improve their work performance. However, at present, the depreciation mode used by the accounting system of Taiwan for the infrastructure assets valuation completely ignores the actual performance and maintenance effects of infrastructure. Instead, it calculates the value of infrastructure by using a set formula without judging the state of infrastructure, so the valuation results obtained deviate from the actual state of infrastructure obviously, which cannot provide any real help to infrastructure assets management. Therefore, how to build a valuation model which can both meet the demand of infrastructure management and reflect the actual state of the infrastructure is actually an extremely important topic for infrastructure management of Taiwan.
Based on the facts above, first, this research collects and analyzes foreign and domestic related literatures to summarize all kinds of valuation methods that can really present the actual state of the infrastructure. Then, it conducts feasibility comparison and analysis to the design principles and operation mechanisms of the methods above and the actual performance of bridge management of the national freeway of Taiwan, so as to select methods suitable for building a valuation model. For evaluation of original value of assets, it uses “Unit Rate”; while for evaluation of impairment of asset value, it uses “Depreciation Factor”. However, while applying the mode to the actual case, it finds that the maintenance management data of bridges of the national freeway cannot meet the operation demand of the evaluation method. Therefore, this research conducts grouping based on the distribution trend of bridges in condition index and establishes depreciation factor calculation formulas for different bridge groups by conducting a regression analysis to each group. Finally, with the pre-stressed concrete I-beam bridge and pre-stressed concrete box girder bridge of the national freeway as the case, it completes the calculation of the bridge assets with the newly-built model. And the results obtained by bridge assets valuation are listed below: (1) the replacement cost (the original cost at the time of construction) of the bridge is obtained; (2) the replacement cost can serve as the basis for budgeting for reconstructions; (3) the state of bridges is presented reasonably by the carrying value of the infrastructure assets; (4) the impairment of value is used for budgeting for and scheduling maintenance; (4) taxpayers can check the performance of the management unit in infrastructure management via the transition of assets in value; (5) producing integrative infrastructure asset status messages based on the feature of money that it can be added up.

摘要 I
Abstract II
目錄 IV
表目錄 VI
圖目錄 VIII
第一章 緒論 1
1.1研究動機與背景 1
1.2研究目的 2
1.3研究範圍與限制 2
1.4研究流程與架構 3
第二章 文獻回顧 5
2.1基礎設施資產會計之目的 5
2.2國內外基礎設施資產會計之研究成果 6
2.3基礎設施資產會計之設施價值認定項目 14
2.4基礎設施資產價值評估 20
第三章 基礎設施資產價值評估方法 23
3.1前言 23
3.2重置成本 23
3.2.1物價指數法 24
3.2.2單位價格法 27
3.2.3小結 32
3.3價值減損 33
3.3.1折舊因子法 35
3.3.2構件生命週期法 43
3.3.3剩餘使用壽命轉換法 64
3.3.4小結 84
3.4綜合分析與比較 87
3.4.1重置成本計算方法之比較 87
3.4.2價值減損計算方法之比較 90
第四章 國道橋梁價值評估模式之建構 99
4.1前言 99
4.2國道橋梁管理概況 100
4.3國道橋梁性能指標 102
4.4國道橋梁重置成本評估模式之組建 107
4.5國道橋梁價值減損評估模式之組建 111
4.6國道橋梁現存價值評估模式之組建 115
第五章 國道橋梁資產價值評估 118
5.1樣本選取與計算條件之設定 118
5.1.1樣本選取 118
5.1.2計算條件的設定 118
5.2計算參數與公式的取得 119
5.2.1案例橋梁 119
5.2.2研定橋梁群組單位價格 121
5.2.3折舊因子公式之建構 121
5.3案例之計算 131
5.3.1重置成本之計算 131
5.3.2價值減損額之計算 134
5.3.3現存價值之計算 138
5.3.4價值評估在常態計算上之流程 141
5.4小結 143
第六章 結論與建議 144
6.1結論 144
6.2建議 146
參考文獻 148
附件 151

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