本研究以桃園市龜山水資源回收中心為案例,探討政府採購法(以下簡稱採購法)與促進民間參與公共建設法(以下簡稱促參法)分別執行水資源回收中心發展的效益分析。並分析以往工程及勞務採購方式與促參法下的ROT模式,對於公共建設效率、財務效益及營運管理的影響,針對這些模式在執行過程中的風險分擔、資金運用以及設備更新等方面進行深度分析。本研究透過SWOT分析及益本比等研究方法,分析得龜山水資源回收中心在促參模式下具有更佳之財務效益及營運效率。本研究的目的是為了提供政策建議,協助未來在水資源管理中引入更多的民間參與,達成公共建設的持續發展與提升。;The study takes the Guishan Water Recycling Center in Taoyuan City as a case study to explore the benefit analysis of the development of water resources recycling centers when the Government Procurement Law (hereinafter referred to as the Procurement Law) and the Law on Promoting Private Participation in Public Construction (hereinafter referred to as the Participation Promotion Law) are respectively implemented. It also analyzes the impact of previous engineering and labor procurement methods and the ROT model under the Participation Promotion Law on public construction efficiency, financial benefits, and operational management, and analyzes the risk sharing, fund utilization, and equipment updates of these models during the implementation process. In-depth analysis. This study uses SWOT analysis and cost-benefit ratio research methods to analyze that Guishan Water Resources Recycling Center has better financial benefits and operational efficiency under the participation promotion model. The purpose of this study is to provide policy suggestions to help introduce more private participation in water resources management in the future and achieve sustainable development and improvement of public construction.