國防資源如何有效配置及運用，已為先進國家持續重視之課題，雖然面對預算逐年緊縮及國防資源分配有限之條件，透過軍事投資建案以提升防衛戰力乃為維持國防安全之必要手段。而投資建案中有關系分報告之效益評估攸關建案至鉅。本研究之目的，乃透過專家研討，針對海軍作戰艦艇建立效益評估模型，找出24個評量準據與四個備選方案，透過問卷調查作出具體的評估比較與排序，本研究實證結果顯示在眾多備選方案中，建構大型作戰艦艇之效用值最高，此結果與目前海軍建軍方向相吻合。

The defense budget for ROC armed forces is not sufficient for military buildups. In order to improve the national defense capability, it is necessary to maximize the effectiveness of military investments under the limited budget. To do this, a fuzzy multi-criteria decision making model is developed for evaluating such investments based on the expert’s opinions. The results obtained form applying the model to the above mentioned problem are satisfactory.