公共建設具有外溢效果，對於周邊就業機會、人口成長、經濟發展有其正向助益，進而促成一定範圍內之地價增值，並反映於地方政府之土地稅收之增加。爰此，行政院核定「跨域加值公共建設財務規劃方案」，要求各公共建設計畫必須將建設外部效益予以內部化為財務效益，並作為計畫審議與經費補助之衡量標準。 實務上雖然公共建設跨域加值財務規劃已執行一段期間，但在影響範圍劃定與方案內容之財務分析上，仍有許多執行及估算上之問題。尤其，跨域加值係需跨空間與跨時間整合應用，因而涉及複雜的情境分析、變數條件及大量的資料彙整分析，是故往往耗時費力，也常因某項變數或情境變動，以致需重新修正及調整財務結果，將影響計畫執行效率，也難以準確地即使掌握各項資訊，作為區位評估、土地使用檢討、設施規劃、計畫整合的參據。因此，實務上確實需要一套更有效率的公共建設跨域加值財務規劃與空間分析系統。 綜合上述，為有助於公共建設財務規劃永續，以及利用地理資訊系統輔助規劃作業效率，本研究將以宜蘭車站立體化為例，利用ArcGIS建構一套整合跨域加值財務規劃與空間分析之系統，建立租稅增額估算之屬性檔，藉由重要影響變數之設定，以及影響範圍之圈定，即時回饋為可視性的方式加以呈現，同步出現租稅增額估算金額，將有助於即時且更有效率的獲取規劃資料，以作為未來公共建設財務規劃與相關決策之參據。 Infrastructures have a spillover effect for surrounding and contribute to employment, population growth and economic development as well as an increasing in the value of real estate. Executive Yuan, Taiwan approved “the Project for Cross-Field Value-Adding in Public Works Financial Planning” requires the project of infrastructures to internalized the external benefits and flow into project fund. Although the financial planning has performed, but there are still many problems on the implementation and estimation of the practice such as the scope and variables of the financial analysis. In particular, cross-field works always waste time because of involving complex scenario analysis, variable conditions and a large number of aggregated data analysis. Therefore, we really needs a more efficient cross-field value-adding financial planning and spatial analysis system in practice. In summary, we use Geographic Information System to assist planning work more efficiently. We chose ArcGIS software to construct an integration system of cross-field value-adding financial planning and spatial analysis and establish property tax files of the estimated increase in the amount, by setting an important influence of variables. So we can obtain the outcomes more efficiently providing planners a useful tool for planning.
