本文將水銀行的貸水視為資產，存水視為負債，建立水銀行之資產負債表。並定義水市場中的存水供給函數及貸水需求函數。依一般廠商追求利潤極大之假設，在存水者的存水供給函數、貸水者的貸水需求函數、及水銀行之水資源管理調配成本限制下，分析水銀行之市場結構，建立水銀行之行為分析模型，並選取高雄地區建立實證模型，從高雄水銀行之情境分析找出水銀行之適當管制方案。

This study develops a balance sheet of the water bank, whereby the water loan is taken for its asset and water deposit for its liability. We define the Water Deposit Supply Function and the Water Loan Demand Function. Under the Water Deposit Supply Function, the Water Loan Demand Function and the restrictions on the water bank’s self regulation of water resources, we build an analysis model for the water bank’s behavior in accordance with the hypothesis of maximum profit for general firms and based on the market structure of the water bank. And we select Kaohsiung as an empirical model and find a proper regulatory scheme for the water bank from the simulation analysis of the Kaohsiung water bank.