污水下水道工程建設為瑞士洛桑學院評比國家競爭力指標之一,近年來政府為提升國家競爭力,從「挑戰2008-國家發展重點計畫」、「新十大建設」計畫、「污水下水道第四期建設計畫」、「愛台十二項建設」等計畫均投入大量預算,積極展開台灣地區各縣市之污水下水道工程建設。污水管線工程建設乃為有效提昇污水下水道系統整體普及率與否之成敗關鍵,其預算早期精確估算的重要性不言而喻,然之推估方法,一般多半靠承辦人員本身之專業知識及先前相關工程與工料分析而得,其中主觀成份與不確定性顯著。因此,如何有效地預估合理的預算是一個重要課題。本研究蒐集營建署的實際案例,應用統計迴歸方法建構污水下水道管線推進工程經費估算模式,以提供污水下水道實施計畫之財務規劃、基本設計經費之概算或作為審核標案預算之初步參考。The construction of sewage pipeline can effectively improve the sewage system in urban area and is vital to the success of social as well as economic development of a city. The key success element for a sewerage pipeline project is reasonable accurate estimate of its budget cost. Normally the estimation is done by relying heavily on engineering personnel expertise and therefore is frequently subjected to uncertainty. The objective of this study is to develop reasonable accurate budget cost estimation for a sewerage pipeline project. Statistical Regression Analysis method is employed in the study. Cost data on Sixty three cases in Taiwan were collected for the analysis. A regression equation is produced as a result. The equation can serve as a reference for budget cost estimation of sewerage pipeline projects for the purpose of government financial planning, budget allocation, and/or budget auditing.