本研究探討太陽能電廠規模與初期營運效率（前3年）的關係，以台灣三座不同規模電廠（分別為8.2MW、41.8MW和70.2MW）為研究對象。在台灣能源轉型背景下，太陽光電發展效率至關重要，但相關實證研究仍不足，特別是在台灣特殊地理環境與氣候條件下的規模效應分析。
研究方法採用多案例比較設計，從技術效率、經濟效益與管理效能三維度評估規模效應。運用描述性統計、資料包絡分析（DEA）及技術偏好順序相似度接近理想解法（TOPSIS）等方法，透過方法三角測量策略增強小樣本研究的可靠性。
主要發現顯示太陽能電廠初期營運的技術效率與規模呈非線性關係。大型電廠設備利用率最高（17.48%），但中型電廠在純技術效率上表現最佳（0.947）。經濟效益方面，大型電廠單位投資成本最低（36,550元/kWp），中型電廠反而最高（46,493元/kWp）。管理效能上，中型電廠人力效率最優（13.93 MW/人）。
DEA與TOPSIS交叉驗證結果高度一致（相關係數0.951），均顯示中型電廠在前3年營運期間綜合表現最佳，大型電廠次之，小型電廠相對較低。敏感性分析確認了結果穩健性。
本研究填補了太陽能電廠規模效應研究缺口，為產業規模選擇與營運最佳化提供科學依據。未來研究可擴大樣本、延長觀察期，並探討電廠生命週期不同階段的規模效應變化。

This study examines the relationship between solar power plant scale and operational efficiency during the critical early operational phase (first 3 years). By analyzing three solar power plants of different scales (8.2MW, 41.8MW, and 70.2MW, respectively) in Taiwan managed by the same team, this research provides a controlled comparison for scale effect analysis.
The study integrates Data Envelopment Analysis (DEA) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methodologies to analyze performance data across technical, economic, and management dimensions. Results reveal a non-linear relationship between scale and efficiency, with medium-scale plants (25-45MW) achieving optimal balance between technical performance and management complexity.
Key findings show the medium-scale plant (41.8MW) demonstrated superior pure technical efficiency (0.947) and human resource efficiency (13.93 MW/person). In contrast, the large-scale plant (70.2MW) exhibited advantages in capacity factor (17.48%) and lower unit investment costs. Each scale category faces distinct challenges: large plants encounter coordination complexity, medium plants experience third-year efficiency decline, and small plants struggle with resource utilization inefficiency.
This research provides evidence-based guidance for solar plant investment decisions, suggesting scale selection should align with specific objectives: technical efficiency maximization (>70MW), management flexibility (10- 30MW), or optimal risk-adjusted returns (35- 45MW).

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