- 學位論文
BOT模式之財務可行性分析-以發展墾丁公教會館為例
A Study of Applying B.O.T Financial Feasibility Analysis Models to the Project of Kenting Teachers Hotel
摘要
近年來，藉由民間投資興建公共建設，引進企業經營理念，以改善公共服務品質，已成為國際趨勢；而國內為減輕政府財政負擔，擴大公共建設投資以提振景氣，行政院將民間參與公共建設列為重要施政方向。綜觀世界各國已普遍將無煙囪的「觀光產業」與科技產業，共同視為21世紀的明星產業，我國政府更積極以「觀光」串連各個產業，而交通部觀光局所推出的「觀光拔尖領航方案行動計畫」中，在推動國際觀光政策之下亦同時推動國民旅遊帶動地方經濟發展。 本研究乃是以墾丁公教會館開發個案為例子，主要以民間投資機構之角度，透過BOT模式剖析相關風險因素，並運用財務模式來推估未來屏東縣墾丁公教會館及多功能設施BOT案興建成本以及預估營運回收年限，建立旅館業採用BOT模式整體財務可行性評估之可行性，其評估結果可提供民間投資機構對於未來投資專案有實質之助益。 關鍵字：BOT，財務模式，旅館
並列摘要
In recent years, private investment in public construction and the introduction of corporate philosophy to improve public service quality have become an international trend. In order to alleviate the financial burden of the government, public construction investment has been expanded to boost the economy. The Executive Yuan has also listed private participation in public construction as an important policy direction. As many countries highly value the “non-smokestack “tourism industry” and “technology industry” in the 21st century, our government has also actively endeavored to link “tourism” and various industries. On the other hand, the “Action plan for top-notch pilot tourism program” launched by the Ministry of Tourism Bureau, Republic of China (Taiwan) under the international tourism policy also promotes domestic travel, leading to local economic development. This study used Kenting Hotel for Teachers and Public Workers as an example. From the perspective of private investment agencies and through the BOT model, the relevant risk factors were analyzed. Additionally, the financial model was used to predict the costs for constructing Kenting Hotel for Teachers and Public Workers in Pintung and multi-purpose facilities BOT case, as well as the return of capital investment, establish the feasibility of hotel industry’s overall financial feasibility assessment using the BOT model. The assessment results are expected to bring substantial benefits to private investment agencies in their future investment projects. Keywords: BOT, Financial models, Hotel