我國對於農村地區發展建設計畫之投入,隨著政府對於廣大農村地區之重視與日俱增,然而,對農村地區之投資計畫,效益卻不易直接反映於收入或產值之上,因此,有必要針對農村發展計畫進行經濟可行性評估。本文根據國際上之總經濟價值觀念,納入生活、生產及生態之概念,架構我國農村發展計畫之總效益觀念,對於釐清農村發展計畫之效益分類有重要意義,透過農業三生的目標與有形、無形效益的分類與定義,驗證出無形效益在農村發展計畫評估與決策上的重要性。從本文的驗證結果可推論,未來評估農村發展計畫之經濟可行性,不應僅考慮計畫實施後之有形效益,計畫實施後所帶給整個社會在生活與生態面向之效益將更形重要。
Although Taiwan's government has put increasing attentions and investments into on rural development in recent years, this effort has not shown corresponding benefits in terms of incomes and outputs. This it is necessary to conducts a comprehensive examination of the role of intangible benefits in the process of decision making for rural development projects. Based on the benefit transfer technique, this paper illustrates that excluding the intangible benefits in a rural development project can cause mistaken rejection of such project. In the context of emphasizing the importance of life and ecological qualities in rural areas of Taiwan, cost benefit analysis has proved to be a useful appraisal method for rural development policy decisions. The analytical results also imply that continuing effort on development projects enhancing intangible benefits in rural areas of Taiwan should be a prime concern in the future.