| 摘要: | 依據溫泉法之定義溫泉取供事業是指以取得溫泉水權或礦業權，提供自己或他人使用之事業，對於整體溫泉產業發展影響層面深遠且重大。谷關溫泉資源地質分類屬於雪山山脈的變質岩溫泉，在日治時期因日本明治天皇曾經來谷關泡湯，故舊稱為「明治溫泉」，由於泉水清澈無硫磺味，深受遊客喜愛。本研究以谷關溫泉區公共管線及取供事業之建造與營運財務分析為例，以財務可行性來評估計畫方案之財務效益，並思考以不同模擬情境之敏感性分析。依據基本假設條件，財務效益評估代表計畫方案投資具可行性，計畫之淨現值(NPV)為4,196.8萬元大於零，內部報酬率(IRR)為11.89%，回收年限(DPB)為10年，且財務敏感性分析，以調整營運收入影響最為顯著。未來應優先配合政府獎勵，以及整合公共建設方案，增加觀光客源，以達到吸引與鼓勵民間參與投資之目的。
According to the definition of Hot Spring Act, Hot Spring Providers refers to obtain hot spring water rights and the mining rights, the enterprise of providing oneself or other people’s use, and has a profound and significant effect on the overall development of hot spring industry. Guguan Hot Spring, part of the Metamorphic Rock from Hsuehshan Range, was called “Meiji Hot Spring” because Emperor Meiji took a hot-spring bath during Japanese Occupation. Also, Guguan Hot Spring is popular with tourists due to the clean water with no sulfur smell. This study is designed to assess the financial benefit by the financial feasibility of the Hot Spring Public Pipeline and Water Supply Business as a case of Guguan Hot Spring Area, and to consider the sensitivity analysis under the various simulation situations. Based on the basic assumptions, the financial benefit assessment stands for the feasibility of investment, the plan has a significant influence on modifying the operating income in relation to the net present value (NPV), forty-one million, nine hundred sixty-eight thousand dollars, more than zero, the internal rate (IRR) eleven point eighty-nine percent, and the discounted payback ten years as well as sensitivity analysis. In the future, it is a top priority to obtain the government reward, to integrate infrastructures, and to increase the tourist source in order to achieve the goal of attraction and encouragement of people’s engagement in investment. |
