都市經濟發展同時卻也造成環境衝擊的影響，在永續發展理念下，經濟和環境議題調和為重要議題，過去評估都市永續性主要透過永續指標建構、生態足跡、能值分析等方法，但缺乏將環境和經濟兩者同時考量，因而有經濟-生態效率（Eco-efficiency）評估方式產生。本文嘗試利用此評估方式於探討台灣在民國85、90及95年經濟與環境變化情形，並分析哪些縣市為發展上具有效率以及影響縣市經濟-生態效率上差異性原因。本研究第一階段利用可處理多投入及多產出之資料包絡分析計算效率，第二階段則將以都市發展程度等為原因探討對於縣市效率值變動影響情形。 研究結果顯示，縣市中以北部縣市效率值較高而南部效率值較低，個別縣市觀察以台北市、新竹縣、新竹市、台中市、嘉義市和台東縣為三個年度中皆具有效率的縣市。而縣市欲提升效率值則需從汽柴油銷售量及用電量著手；此外，總用水量和二、三級產業就業員工數為縣市經濟-生態效率值之優勢因素。更近一步透過Tobit迴歸分析影響縣市效率值差異性原因，都市發展程度及污染性產業比例與效率值呈現負向變動，而每人每年可支配所得高低則呈正向變動。因此，建議政府對產業的汙染管制宜改善，而於都市發展程度較高的縣市提升能源使用效率並降低對環境影響，以提升縣市發展之經濟-生態效率。 關鍵詞：經濟-生態效率、資料包絡分析、Tobit迴歸分析 / Urban development creates economic values and results in environmental impact at the same time. Based on the concept of sustainable development, several methods, such as sustainable indicator frameworks, ecological footprints, urban metabolism, were reported to assess urban sustainability. However, these methods seldom focus on the relation between environment and economy. Therefore, World Business Council proposed Eco-efficiency. This research tried to apply Eco-efficiency to analyze which cities/counties are relatively eco-efficient and find causes bringing about discrepancies among twenty-two cities/counties in Taiwan. In the first stage, this research applies Data Envelopment Analysis(DEA) to figure out Eco-efficiency scores and applies Tobit regression method to analyze in the second stage. The results show that efficiency scores of northern cities/counties are higher than other areas and the ones of southern cities/counties are lower above four areas. Further discussion of analyzing from individual county/city perspectives, the efficiency scores of Taipei city, Hsinchu county, Hsinchu city, Taichung city, Chiayi city and Taitung county are relatively better in 1996, 2001 and 2006. Within comparatively inefficient cities/counties, oil consumption and electricity need to reduce. Water consumption and industry employees are superior factors in twenty-two cities/counties. Furthermore, the intensity of urban development and polluting industry ratio of second and third industries have significant positive effects on the eco-efficiency scores. Disposable income per person per year has significant positive effect on the eco-efficiency scores. Thus, this research suggests that government should improve the regulation on industry pollution. In addition, for those counties/cities with high intensity urban development need to ameliorate energy efficiency and reduce environmental impact. Key words：Eco-efficiency、Data Envelopment Analysis、Tobit regression

永續發展為一個多樣性的概念，包括生態、經濟、社會、政治、科技等不同領域，皆對永續發展有不同角度的切入與解讀；在各國均以永續發展做為環境管理與資源規劃的主要內涵時，如何轉換永續發展概念為實際衡量與操作指標，以作為邁向永續之政策基礎，永續性衡量工具之重要性不言可喻；而利用許多不同的方法來衡量永續發展，每一種衡量方法則提供了不同的訊息給有志於改善經濟體永續性的決策者。展望二十一世紀，台灣都市人口佔總人口比率將高達87%，都市化現象將更明顯，國民對生活環境品質水準之要求亦將隨之提昇；而台北市為台灣的首善之都，人口密度高達每平方公里9,714人，近年來人口成長趨勢雖然趨於緩和，但是高密度的人口聚集已為台北市帶來基礎建設及環境品質的負面影響。如何運用永續性衡量工具衡量人類生活的重心－都市，建立監測機制與研擬引導都市發展之策略，儼然成為一刻不容緩的課題。 基於資料取得與相關研究的經驗，本研究提出四個衡量台北市永續性的分析工具，所選擇的方法包括綜合面向指標的「永續性指標」(sustainability indicator)、環境向度的「生態足跡」(ecological footprint)分析與「環境空間」(enviromental space)指標，以及生態經濟面向的「生態效率」(eco-efficiency)，多面向地衡量台北市的永續性趨勢，以提供都市永續發展的決策預警、決策檢討與決策引導之功能。 本研究內容主要分成四個部份：第一部份介紹永續發展概念之意涵與都市永續性之操作性定義及要件；第二部份描述本文所使用的四個工具之方法論，先從文獻回顧中歸納出四個衡量工具的理論基礎，繼而尋求適合本研究領域的架構與指標內涵；第三部份則依所建立的理論基礎與架構，進行台北市的永續性衡量之實證分析；最後以台北市的實證分析結果，對所選擇的永續性衡量工具進行綜合分析討論，探討其在永續性衡量上的適用性與限制條件。 研究分析結果顯示，在永續性指標方面，台北市在生活舒適、交通便捷與教育文化方面有些許的改善，而社會安全一項則惡化；生態足跡分析結果，台北市生態足跡有逐年擴大的趨勢，所產生的生態赤字也相對增加，意謂著台北市利用消費密集的特性，挪用了其他國家或地區的生態生產力土地面積逐年擴增；環境空間的分析，則顯示了台北市在能源環境空間與陸域資源環境空間屬於不永續的情況，而為達永續發展目的所必須進行「減量配額」則明顯高於台灣與歐洲；生態效率觀念則提供了台北市在都市政策制定的基準，以及衡量永續經濟發展的新思維。

產業發展不僅帶來經濟效益，亦會對環境造成衝擊，是以「永續發展」成為現代產業界的發展方向，而生態產業園區即為實踐永續發展的有效途徑。在永續發展的潮流之下，世界企業永續發展委員會提出一種用來衡量經濟價值及環境影響之間關係的工具--「生態效率」，從此如何評估生態產業園區的生態效率成為近年研究的重點之一。而隨著台灣推行生態產業園區之相關政策已逾十年，產業園區之永續性亦備受關注。 然根據文獻回顧，生態效率應結合其他工具使其更有效地衡量永續性。故本研究分為兩個階段，在第一階段中，本研究建立一個以資源消耗與環境衝擊為投入項，經濟發展為產出項的DEA模型來評估台灣60個產業園區之生態效率。第二階段則為探討產業園區與城鄉環境之關聯提出五個假說，更進一步萃取出重要代表因素與園區生態效率值進行Tobit迴歸分析。 研究結果顯示，僅有15個產業園區相對具有生態效率，大部分的產業園區需要降低用電量投入來提升生態效率。本研究另提供投入項目的調整建議，以供政府未來決策之參考。此外，在第二階段分析中，發現高度城鄉支援的產業園區具有較高的生態效率，是以產業園區及地方政府應共同致力於城鄉環境的永續發展。最後，Tobit迴歸分析結果表示我國產業園區可透過創新計畫、外資引入及能資源整合來提升生態效率。 / The industrial development not only brings economic benefits, but also consumes a lot of resources and produce environmental impacts. It is the reason that the concept of “Sustainable development” has become the main idea that the industry try to observe. And the development of eco-industrial parks(EIPs) is the effective way to achieve the sustainable development. Under the mainstream, the World Business Councils on Sustainable Development (WBCSD) proposed “Eco-efficiency” which is a tool for quantifying the relationship between economic value creation and environmental impacts. Therefore, how to evaluate the Eco-efficiency of EIPs has become one of the most important topic in the research recently. In Taiwan, the policy of the eco-industrial park has implemented for more than 10 years. Likewise, the sustainability of industrial parks is worthy of our concern. However, according to the literature review, it must be coupled with other tools to make eco-efficiency become a useful tool for sustainable development. Therefore, this research divided into two stages. At the first stage, this research constructs the DEA model of output for economical benefit and input for combining resource and environment to evaluate 60 industrial park’s eco-efficiency in Taiwan. At the second stage, in order to realize the relation between the eco-efficiency of industrial park and the environment of town and country, this research raises five hypotheses. Furthermore, this research extracts important representative factors through the Principal Component Analysis(PCA), and the eco-efficiency value of industrial parks for Tobit regression analysis. According to the research results, only 15 industrial parks are efficiency. Most of parks have to reduce electricity in order to improve the eco-efficiency. And this research also provides quantitative suggestions on input items, which could be the information for decision-making in the future. Otherwise, at the second stage, it has been discovered the industrial parks under the high support of town-and-country have better eco-efficiency. Thus, environmental sustainability must be the common goal of industrial parks and local governments. Finally, according to the results from Tobit regression analysis, the result showed that it is possible to improve eco-efficiency by innovative program, foreign capital and energy resource integration.