電子化政府在領先發展國家的正面經驗以及許多待開發的潛在效益，使得近幾年來全球各國陸續投入國家層級的發展計畫。初期發展所需之資源相對較低，若要進一步發展進階電子化治理環境，將明顯壓縮其他計畫的可用資源，面對資源配置正當性的挑戰必然日益嚴峻。本研究計畫旨在建立一般性之計畫成本效益分析架構，包括計劃的成本結構、經濟效益、風險、適時性等，透過進一步界定評估指標，提供個別計畫之規劃與投資更有效的決策參考架構。進一步言之，本案評估機制之建立，除驗證過去之計畫外，亦將運用此機制針對正在進行中及未來即將發展之計畫進行預評與建議。當本案model 發展完後，將與行政院研考會共同確認以擇定一個合適的case 來做model test，所需資料將由行政院研考會協助提供。研究內容包括三階段，第一階段建立預評估架構，就方案之預算規模、利害關係網規模、期間長短等特質進行分析，以衡量該方案之可評估性，並同時釐清該方案之系絡變項。第二階段從成本效益評估架構之成本構面、效益構面、風險與時效性等三個構面，分別建立評估指標。第三階段為效益分析方法之建立。 The positive experiences of e-government in forerunner countries as well as the promising potentials of e-government prompt other countries around the world to establish projects at the nationwide level. The resources necessary for the initial stage of e-government such as launching official websites are relatively lower. To move further into developing the state of e-governance will certainly dilute the resources available to other programs. As such, governments will face even more challenges about the legitimacy of the way that resources are allocated. This research attempts to develop a general framework for implementing costs-benefits analysis on e-government projects. The assessment framework will include but not limit to the various aspects such as cost structures, economic benefits, risks, timeliness, etc. Meanwhile, by establishing assessment criteria and indicators, the framework is expected to shed some lights on governments’ investment decisions on individual e-government projects. This research will exemplify the application of the assessment framework to an e-government project selected by the research team. Specifically, there are three steps of this research. The first step aims to build a pre-assessment analysis that serves to profile the project’s budget, shareholders, program duration, and other contextual variables. The second step is to establish indicators and measures from the perspective of costs, benefits, risks, and timeliness of the project at stake. The third step recommends the techniques or methods appropriate for conducting a costs-benefits analysis on the project.