近年來，響應環保議題非常重要，而水源熱泵是行之有年的技術，旅館業者除了要考慮適合自己的熱水系統，同時也必須兼顧投資設備的回收年限，因此如何節省消耗設備的成本將是一大考量。本論文以M 旅館作為研究標的，從旅館業熱水熱泵系統的狀況，探討台電政策與熱泵使用之間是否能符合效益，水源熱泵的效能係數可以接近6，最能符合節能減碳議題之外，M旅館利用離峰用電也可以避免降低台電系統的負擔，同時搭配台電政策節省電費成本，可以更快將設備成本回收，符合整體的效益。

In recent years, it has been very important to respond to environmental issues. The water source heat pump is a technology that has been in existence for a long time. In addition to considering the hot water system that suits you, the hotel industry must also consider the recycling period of the investment equipment. Therefore, how to save the cost of the equipment will be saved. It is a big consideration. This paper takes M Hotel as the research target. From the status of hot water heat pump system in hotel industry, it can discuss whether the power policy and heat pump use can meet the benefits. The efficiency coefficient of water source heat pump can be close to 6, which is most suitable for energy saving and carbon reduction. M hotel can also reduce the burden of the Taipower system by using the power from the peak. At the same time, it can save the cost of electricity with the Taipower policy, and the equipment cost can be recovered more quickly, which is in line with the overall benefits.

論文摘要 I
Abstract II
致謝辭 III
目錄 IV
表目錄 V
圖目錄 VI
第壹章、 緒論 1
第一節、 研究背景 1
第二節、 研究目的 5
第三節、 研究問題 8
第貳章、 文獻探討 9
第一節、 熱泵原理 9
第二節、 水蓄能原理 11
第三節、 成本效益檢定 13
第參章、 研究方法 14
第一節、 個案研究法 14
第二節、 資料來源 14
第肆章、 個案分析 15
第一節、 研究場域：M旅館為例 15
第二節、 數據資料分析 24
第三節、 空調水儲能儲水形式
 43
第四節、 實施水儲能的基本條件 43
第伍章、 結論 44
參考文獻 45

Hepbasli, A., & Kalinci, Y. (2009). A review of heat pump water heating systems. Renewable and Sustainable Energy Reviews, 13(6-7), 1211-1229.
Kingston, G. (2001), “Cost Benefit Analysis in Theory and Practice” The Australian Economic Review, 34(4), pp.478–487.
Omer, A. M. (2008). Ground-source heat pumps systems and applications. Renewable and sustainable energy reviews, 12(2), 344-371.

Zhang, X., He, M., & Zhang, Y. (2012). A review of research on the Kalina cycle. Renewable and sustainable energy reviews, 16(7), 5309-5318.