本研究以臺灣自來水公司為個案對象，其在經營上除須肩負國家政策任務，又須達成「提供量足、質優、服務好的自來水」之使命，與一般企業以追求利潤最大化，有迥然不同的經營導向。本研究之目的係以臺水公司中長程經營計畫「六年（103~108）經營計畫」所列「目標－策略－方案」為層級架構，設計問卷，對專家學者及臺水高階經理人進行調查，並運用計量之「模糊層級分析法」，研析：一、臺水公司理想的經營策略之執行優先次序；二、經營策略之執行優先次序與其經費配置多寡之適配情形。經實證結果發現，臺水公司17項經營策略中，應將「增加收益」列為第一要務，以利求生存與發展；次應落實「推動精實服務」，以求不浪費；再而「降低成本」及「降低漏水率」，以收節流之效；其後力求「厚植人力資本」，以達企業體質之改造。而排序末段之策略，多屬政策任務、企業社會責任等範疇，表象顯得相對不具急迫性。惟，臺水公司應從中尋找新契機，兼得經營改善與善盡企業社會責任。在策略執行優先次序與經費配置多寡之適配部分，發現「降低成本」策略之經費配置最為不足；「厚植人力資本」策略之經費配置略有不足。另，「落實環境資源管理」及「推動節能環保技術」兩項策略之經費配置有過高虞。

The study subject is Taiwan Water Corporation (TWC), which not only has to execute national policy but also has to accomplish the mission-“sufficient quantity, high quality and good service＂. It is such different to a general business to pursue profit maximization. The purpose of this study is to apply“Fuzzy Analytic Hierarchy Process＂ to assess the goodness of fit between business strategies and budgets allocation in TWC .The study framework was based on long- term business plan of TWC, which was established in “Objectives-Strategies-Tactics＂ system, and then, by questionnaires for experts and top management to analysis. This survey results show that the top five priority strategies are: 1st “Increasing Revenue＂ to develop business, 2nd “Promoting Lean Service＂ to not to waste, 3rd “Cutting Cost＂ and 4th “Reducing Leakage Rate＂ to reduce cost and 5th “Promoting Human Capital＂ to reform culture. The end priority strategies are most of national policy and corporation social responsibility, although they are not urgent, TWC may search new niches within them and accomplish CSR. The part of the goodness of fit between business strategies and budgets allocation, this study finds that the budget of “Cutting Cost＂ is insufficient obviously, “Promoting Human Capital＂ is not enough a little, then the budgets of “Implementing Environment Resource Management＂ and “Promoting Energy- Saving Technology＂ should be adjusted down.