本研究的目的乃希望藉由臺南市中華路建設的效益歸屬分析，建立企業區位選擇行為模式，並計測實際的利潤剩餘，以期能在研擬籌措建設財源的對策時，能提供一數量化的資訊。 本研究探討內容分成三部分：(一)鑑別外環道路所產生的建設效益，以及歸屬於各企業活動主體的效益。(二)運用Multinomial Logit模式來建立企業之商業業務活動的區位選擇行為模式，此乃採用效用最大原則，求出各業種對各分區選擇消費的機率模式。(三)以道路建設對交通時間、聚集情況改善之總計預測資料與總計方法，預測各分區之總體選擇行為，進而求出各業種在各區的營業額，再透過效益歸屬計測模式，來掌握企業的土地使用價值剩餘量（利潤額增量）。研究結果將可應用於未來研擬道路建設財源籌措對策時，提供較客觀的數量化的依據。

　　　　　the objective of this study is to establish the location choice behavior model of enterprises and estimate surplus of real benefits. It is hoped that such a model will provide quantitative information to assist or complement the strategy of collecting construction finance. In this study, there are three parts as follows: (1) Benefits generated from outer ring roads and imputed to each enterprise will be identified. (2) The location choice model established by the multinominal logit model applied the utilities maximum theory to obtain probability of enterprise choosing different zone. (3) Based on forecasting of aggregation choice behavior in each zone, this study intends to provide the quantitative method that can calculate the surplus benefits of land use and to recommend a strategy for collecting finance of road construction.