隨極端氣候持續加劇，在災害風險不確定性與成本效益之考量下，傳統防洪工程具耐災與減災的有限性，使得水土整合規劃與流域綜合治理已成為邁向韌性國土的重要理念，其中「逕流分擔」以公共設施分擔與開發管制等措施將降雨逕流妥適分配於水道與土地，提升土地耐淹能力，乃對應國土洪災調適的重要策略之一。
在流域系統複雜的交互關係中，河川的地文連結性與水體流動性形成上游致災造成下游積淹之洪水連動關係，反映出流域存在洪災風險外部成本的現象，然而此空間連結性仍尚未透過量化分析明確界定，以致多數洪水管理計畫忽略此一要素，減災效果有待提升；且就總體規劃而言，流域上、中、下游各地區為非均質發展，當淹水現象涉及人類活動空間時將被視為洪水災害，故減災責任應不僅只分派於受災地區，需綜合考量土地特性與發展性質，以提升逕流分擔政策之減災保全效果。
基此，本文透過流域空間關聯分析之研究設計，嘗試找尋流域各地區地表逕流的互動關係，界定洪水致災與受災區位特性，並納入「水文循環的公平性」與「洪災治理效率」兩觀點，考量都市發展程度與洪災暴露度，設計三種逕流分擔方案進行減災效率評估與比較，其中方案三以「致災比例」進行分配，將流域尺度下洪水積淹的空間不對等性及災害風險外部性等洪災特性納入考量，減洪效率較現行分擔原則有顯著的提升，為本研究建議調整之流域逕流分擔責任分配原則。

Traditional projects of flood mitigation have limited under the consideration of disaster risk uncertainty and cost-effectiveness as climate change inducing rise in extreme rainfall events. Integrated flood management has become an important concept to the goal of resilient development. Among strategies, "runoff control" is the important one for reducing flood risk in the watershed. The principle is that flood potential areas are responsible for excess runoff. With the complex interaction of a basin, it is generally recognized that the hydrologic connectivity of river flow brings the ground runoff from upstream to downstream, as a result, flood accumulation is frequently seen in most urban areas. However, the spatial connectivity in watershed remains undefined scientifically. Furthermore, disasters constitute if the flooding phenomenon affects human activities. Given the nature of heterogeneous development between upper, middle, and lower reaches, how to distribute the responsibility of runoff control to improve the disaster-mitigation efficiency is an important issue.
Through the design of source-to-impact analysis, this study clarified runoff interactions between 39 regions in Yanshuei River Basin, and defined the spatial inequality of flood-induced and disaster-stricken areas, which demonstrated the external cost of flood risk. Based on the viewpoints of "equity of hydrological cycle" and "flood management efficiency", we evaluated the disaster protection efficiency of different scenarios of responsibilities in the watershed. The main conclusions include (1) We empirically confirm the upstream area is the main flood-source area, the downstream area is the main flood-impact area. (2) Assigning runoff responsibility in accordance with flood-induced ratio is a relatively acceptable principle for watershed management. The results are intended to provide a implementation reference for the coordination of water conservancy and urban planning departments.

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