摘要:海洋牧場是台灣養殖漁業未來發展之趨勢；然海洋牧場投入之成本龐大，且其產生有形與無形效益相當多，該如何進行海洋牧場之成本效益分析即成為一個重要的課題。本研究首先分析海洋牧場之成本效益項目，並結合模糊理論、市場與非市場價值評估之成本效益分析方法，建立海洋牧場成本效益分析模式，求算出益本比與信心指標兩項評估指標，提供決策者參考之依據；最後以高雄縣永安鄉海洋牧場為例，進行實例研究。 abstract:Marine farming is a trend for Taiwan's future marine fishery industry. The input of cost for developing a marine farming is large, and the benefit brings due to the cost input above is also large. So, how to proceed the cost benefit analysis for developing a marine farming is an important issue. This study analyses the benefit and cost terms for developing a marine farming, and integrates the notions of fuzzy theory, market and unmarket value evaluation method to establish a cost benefit analysis model for developing a marine farming. The model determines the benefit cost ratio and confidence index which provide decision maker to make decision. Finally, this study takes Yuon-Ann marine farming in Kaohsiung county in Taiwan for case study.