多年來政府實施漁船用油免稅與補助的政策，對於漁民有相當大的助益。但是由於陸上用柴油與甲種漁船用油之差價，引起少數漁民將漁船用油變賣、流用到陸上柴油車輛使用，賺取暴利；此結果不僅造成國家稅收短少，也因為漁船用油的高含硫量，而造成陸上空氣污染的嚴重問題。爲了協助解決漁船用油盜用的問題，本研究研發一套估算漁船出海作業耗油量的系統，藉由此系統計算得到之耗油量作為未來補助用油基準時的參考依據。
　　此系統由一個可程式GPS紀錄器與航跡彙整工作站、資料彙整中心等三個部分所組成。可程式GPS紀錄器放置在漁船上，負責擷取與紀錄出海作業期間的航跡數據。航跡彙整工作站為配置在漁船加油站的電腦，負責航跡數據傳輸處理與加密的動作。資料彙整中心則是負責接收從全國各地上傳之漁船補貼時數、軌跡等資料。
　　本論文前段部分，將著重於解說漁船之合理補貼用油量的計算。主旨在推導出一合理補貼用油之公式，使漁船之用油量，可更精確的被估算出來。其中包括從文獻中推導得知的公式以及實測數艘不同噸數的漁船，實際去測量驗證此公式是否可行。估算的方法為速度轉換馬力的計算法。由GPS量得之船速(v)，配合漁船的船長(LOA)，主、副機馬力(BHP)，排水量(W)等數值，經由 V.S. 的關係式進行估算。
　　以十艘不同大小船舶的實測數據分別進行分析計算，並與實際的耗油量作比較，得到以下的結果：採用速度轉換馬力的計算法得到之估算耗油量，可控制在比實際耗油量大30%以內的範圍。
　　本論文後段部分則是在建立一套可行的系統，用以遏止日益嚴重之盜用油問題。利用嵌入式系統穩定的作業型態，將其安裝於漁船上進行漁船瞬間速度的量測與記錄，並累計其出海時數，最後上傳漁船之總出海時數與軌跡數據至岸上工作站，由岸上工作站進行儲存的動作。
　　依目前政策來看，全國加油站皆需安裝此套設備以防堵盜用油之問題，因此本系統便衍生出一套完整完備之系統架構，包含資料加密、資料庫架設、資料彙整中心伺服器架設以及多種防呆防偽之動作，以因應龐大而複雜的系統架構。而最後將針對此系統提出優缺點，以利未來在管理此系統之專職人員有一改進之方針。

　　The policy that supply duty-free fuel oil to fishing boats have been carry out for many years and have benefited to Taiwan fishery and fishermen as well. However, because of the diesel oil’s price of marine-used is much cheaper than ashore-used oil, which causes minority fishermen sell the fishing boat oil to the diesel vehicles and induce many social problems. Because of the marine-used oil contains high quantity of sulfur, therefore, the selling marine-used oil behavior not only causes the loss of revenue, but also brings the serious air pollution problems.
　　In order to solve the fishing boat oil embezzlement problem, a system to estimate the oil consumption of fishing boats is developed in this established in this study. The outcomes of this system would help government to decide the amount of oil that could be subsidized.
　　This system is composed of GPS records, track path collection workstations and a data collection center. GPS records installed on fishing boat record the track path data. The track path collection workstations will be set up in the fishing boat gas station, through which the data translation and encrypting process will be carried out. When gas station is closed, the collects data center will summarize the translated track path data from the track path collection workstation.
　　In the fore part of the thesis, an equation to estimate the oil consumption of fishing boats under different cruising speed had been figure out, and its accuracy was confirmed by experiments. By setting up GPS records on several fishing boats that have different tonnages, engine power and etc., the experiments were achieved. It is found out that the estimating equation which contains speed (v), length (LOA), horsepower (BHP), displacement (W), can make a satisfactory prediction. The test results show that the difference between the real consumption and the estimating consumption is less than 30%.
　　In the rear part of the thesis, study focus on the establishment of a practical system to verify its feasibility. A GPS record consists a GPS antenna and an embedded system is adopted. An industrial class server is used as track path collection workstation. The test results indicate that the performance of the system is very steady.
　　The Fisheries Agency of Taiwan Government intends to introduce this system to replace the present subsidizing method. If the system is put into practice, it would reduce the amount of subsidized oil, and improve the air pollution problem as well.

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