本文是國內第一次系統性地針對國內土壤及地下水污染場址進行的經濟分析，主要採用成本效益法進行我國列管中土壤污染農地之整治行動成本效益分析。在整治成本估算上，本文依據實務的整治專案結構，將成本定義為三大項目，分別是「事前規劃及設計成本」、「污染改善工程成本」，以及「事後監測及成效驗證成本」。而在效益項目上，本文將整治效益歸納為「土地使用價值之回復效益」與「健康風險危害降低效益」等二項效益。本文之分析結果，將可視為台灣土水管理制度執行績效之貨幣化呈現。根據分析結果，我國列管中污染農地在完成污染整治後，其淨效益現值為正，表示整治行動之執行，對於社會整體而言將是利大於弊。

This study applies cost-benefit analysis (CBA) to analyze the remediation of soil contaminated farmland sites in Taiwan. The components of a remediation project include three items; they are design and planning, remediation, and performance verification, respectively. Hence, the remediation cost is estimated by engineering simulation with practical treatment price according to the cost structure mentioned above. Further, the positive effects of remediation for soil contamination in Taiwan farmlands are based on the recovery of land functions and health risk avoidance. Thus, the monetized measurements of land functions recovery and health risk avoidance are defined as the benefits of remediation work in this study. The empirical estimation result shows that the present value of remediation benefit is large than that of cost. That is, the remediation policy of soil contaminated farmland sites will bring the net benefit to Taiwan.