市地重劃涉及多項不同之工作內容，諸如行政作業、整地及道路工程、地上物拆遷補償等等，這些作業均涉及不同年度所需經費之支出，而成市地重劃之成本面；而市地重劃之收益面主要來自於抵費地之標讓售所得，此項所得發生在整個作業過程的最後階段。本研究依據市地重劃現行法令規定及實務操作情形，以數理經濟概念推導財務模型獲致：費用平均負擔比率、重劃總平均負擔比率、無償提供開發土地比率等越大時，總利潤越大，平均成本越小；但公共設施用地平均負擔比率、讓售抵費地面積比例、重劃後無償取得公共設施比率、行政作業費、公共設施每公頃工程費、地上物補償費等越大時，總利潤越小，平均成本越大。
在實證方面，本研究蒐集全國已完成案例中之都市計劃附帶條件須以市地重劃開發區為實證對象，以多元迴歸模型進行分析，實證結果顯示，影響市地重劃開發利潤的主要因素依序為抵費地面積、重劃支出金額、讓售抵費地面積和重劃後平均地價。其次，在重劃成功開發與否之發生比率方面，本研究採二項邏吉特模型進行分析，依其影響程度獲致：重劃總面積大於2公頃、重劃前後地價差異比値愈大、公共設施用地平均負擔比率愈高、重劃總面積愈大、地區人口數愈多等越傾向開發；但總平均負擔比率愈高、重劃區土地所有權人數愈多，越傾向於不開發。

The cost of a urban land readjustment (ULR) project involves a variety of expenditure like administration, public facilities construction, compensation for removing private properties and else. And the sale of “Cost Equivalent Land” brings ULR the revenue. This study uses the concept of fundamental methods of Mathematical Economics to spread out the financial model of a ULR project and finds that: the more the average burden ratio of LR expenditure, the total average burden ratio of LR, the ratio of free taking land are, the more(less) the profit(average cost) can get; the more the average burden ratio of the land of public facilities, the ratio of the Cost Equivalent Land sold to specific persons, the ratio of public facilities, administration expenditure, the average cost of public facilities construction, the compensation of removing private properties are, the less(more) the profit(average cost) can get.
For empirical analysis, this study collects some ULR projects which are already completed to establish a multiple regression model to discuss the effect of financial factors on the profit of ULR projects. This study finds that there are four main factors: the size of Cost Equivalent Land、the total expenditure、the area of Cost Equivalent Land sold in a specific price、the average land price after readjustment, according to the importance in order. As for the analysis of Odds ratio, this study establishes a Logistic model and finds that: the more the total area of a ULR project than 2 hectors、the ratio of the land price after and before readjustment、the average burden rate of the land of public facilities、the total area of a ULR project、the population of the district are , the more possibly a ULR project could be completed. But the more the total average burden ratio of ULR、the population inside the ULR area are, the less possibly a ULR project could be developed.

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