內政部土地測量局為擴大RTK有效作業範圍，同時降低主站布設密度，已規劃透過網際網路高速、寬頻之數據傳輸技術，預定於九十五年度前完成建置全國性電子化GPS（ｅ-GPS）衛星定位測量基準網，就其連續定位觀測資料，建構區域性定位誤差內插模式，並配合虛擬基準站（Virtual Base Station，VBS）即時動態定位技術（Real-Time Kinematic, RTK）（ 簡稱VBS-RTK），獲得高精度的定位成果，提供多目標定位服務及加值應用。 本研究利用全國性e-GPS衛星定位基準站即時動態定位系統北區服務網為基準網，探討以VBS-RTK定位技術應用於圖根測量及直接辦理土地複丈之可行性。首先檢核實驗區內控制點與圖根點成果發現，縱坐標（N）較差絕對值之平均值為1.9公分，橫坐標（E）較差平均值為2.0公分。經分析後得知，本實驗區之VRS-RTK測量成果與原坐標成果間有系統誤差存在，透過六參數轉換後，其坐標較差值均能符合圖根點測量規範。其次，以VBS-RTK直接辦理土地複丈，其界址點坐標成果較差亦均符合界址點位置檢查與原坐標值之較差不得超過6公分之規定。 / For expanding the effective range and decreasing the density of base stations, Land Survey Bureau, Ministry of the Interior (LSB) have set up a national e-GPS base stations network in 2006. In order to obtain high precision position result and provide multi-goals positioning service with plus value application, the system will be involved regional position error interpolating mode and Virtual Base Station（VBS）technique. The research area is located within the north service net of the national e-GPS base stations network, feasible discussion of using to Supplementary control survey and direct to transact the land resurvey with the VBS-RTK technique. Firstly, The 4th and the higher order control points and the traverse points located at the research area were examined with the VRS-RTK. Compared with the original data, the results have shown that the average of the absolute value of errors is 1.9 cm at the N-axis, 2.0 cm at the E-axis. After transformations either by affine-6-parameters, the result shows that all of the errors are satisfy the stipulation of rules.Secondly, using the VBS-RTK technique to undertake land survey correction, the all errors are satisfy the stipulation of rules.( less than 6 cm )