在水泥基複合材料的非破壞檢測上，電阻抗斷層影像重建是鮮少人使用的方法，而且應用在土木領域的研究也不多，主要原因是混凝土的電阻率太大，導致資料擷取的技術需求較為嚴格，而在前人研究中曾經嘗試於水泥基材料中加入少量的鋼纖維，不但提升混凝土的強度及延展性，且使材料具有可量測的導電性範圍，並使混凝土的電阻抗斷層影像重建具有可行性。本研究主要探討電阻抗斷層影像重建應用於水泥基複合材料的各種相關特性，以期能推廣到水泥基材料的非破壞檢測的研究領域。本論文研究架構為利用程式語言工具MATLAB分別模擬不同電極數目的電極系統和不同幾何形狀的網格模型的電阻抗斷層影像，針對重建結果進行比較，分別討論重建影像的解析度以及準確度的關係，並討論接觸阻抗的大小對圖像所造成之影響。
結果顯示，電極數目越高的系統，由於量測的資訊越多，影像的解析度及準確度皆有明顯提升的情形。另外，在電極的接觸阻抗增加的情況下，重建影像的誤差越明顯，並且在電極數目越高的系統，接觸阻抗的容忍極限值越小。

Electrical impedance tomography image reconstruction is a seldom used method in non-destructive testing of cement-based composite materials, and research in the field of civil engineering is not much. The main reason is that the resistivity of concrete is too large, resulting in data collection technical requirements are more stringent. This study investigates the electrical impedance tomography image reconstruction used in cement-based composite materials to all relevant characteristics in order to be able to promote research in the field of non-destructive testing of cementitious composites. This thesis research framework for the use of the programming language “MATLAB” to simulate electrical impedance tomography, respectively, different number of electrodes systems and grid models of different geometry, compare the results for the reconstruction, discuss the relationship between resolution and accuracy of the reconstructed image and discuss the impact of the size of the contact impedance of the image caused. The results show that the higher the number of electrodes system, because the more information measurements, resolution and accuracy of the image are obviously enhance the situation. Furthermore, the contact impedance at the electrode is increased, the more significant the error of reconstruction image, and the higher the number of electrodes , the smaller the contact impedance tolerance limit.

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