A Study of Assessment Methods on Idle Public Facilities

• Main Authors: Hung-Shiang Tasi, 蔡鴻祥
• Other Authors: Lung-Chuang Wang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/3ftvf4

碩士 === 國立臺北科技大學 === 土木與防災研究所 === 100 === The Government seeks to promoting Various infrastructure and Major construction projects, to encourage the development of our country economic construction. However, United Daily News reported" The Barren Beauty-the lesson of wasted Public Facilities" in 2002, enshrined in the idle situation of various public construction by our country central and local governments, it analysis the status of idle facilities and lead to the causes. The wasted public funds by these public works cause the government highly attention, through the report of media and news, the masses use “Mosquito Museum” to replace the idle public facilities as synonym. But the definition of idle public facilities still confused for people. The purpose of this study is to explore the definition of Idle Public Facilities and formulated assessment methods. First of all, search literature, analysis of current situation and problem characteristics; Then, analysis current regulations, find out Relevant provisions of advance planning and ex-post evaluation, found the budget law no.34 “major infrastructure projects must be carried out cost-benefit analysis” to confirm the principle of public expenditure; Finally, Investigating government use the purpose of cost-benefit analysis in public investment, asset revaluation and measured methods. The most common application method by cost-benefit analysis is Net Present Value (NPV) and Internal Rate of Return (IRR). The situation of idle public facilities, originated in the investment behavior, the results of Investment failure cause Idle Public Facilities. Existing regulations stipulate advance planning to carry out cost-benefit analysis, to inspect public facilities Whether to achieve the expected benefits. Idle facilities are a bad investment by the product of failed investment, it should be done the impairment of assets to measure idle degree of facilities to identified the occurrence of impairment of assets as a measure of idle public facilities.