自50年代以來，台灣經濟面臨重大的轉變，原以農業為主的社會已轉型為工商業為主的經濟型態。台灣農田水利會對於早期台灣農業經濟發展上扮演一個相當重要輔助與支持的角色，不過隨著經濟的快速發展，農業已變成弱勢產業，農田水利會面臨到成長、發展的瓶頸。為了達成持續發展、永續經營的目的，水利會的經營方針勢必調整營運管理方向以配合當前的整體環境發展。而企業面臨成長的抉擇時，多角化往往是一個重要的策略選擇，因此本研究目的是探討水利會未來多角化策略的發展方向，並希望做為日後水利會高層施行多角化事業策略參考之用。
　　本研究是以嘉南水利會及新化區管理處、麻豆區管理處及其工作站中之員工為研究對象，共計發出250份問卷，回收138份，有效樣本回收率55.2﹪。首先，本研究利用描述性統計分析受訪者之背景概況。接下來利用因素分析、迴歸分析以及變異數分析等分析方法來探討多角化策略對水利會組織變數的影響。研究發現如下：
　　研究中發現「興建水力發電廠」、「開發成觀光景點」是員工一致認為最重要多角化事業項目；而「興建水力發電廠」、「提供搭配(送)、搭排水」為最滿意的多角化事業項目；另外未施行的多角化事業中以「礦泉水經營事業」所得權數最高。
1.假設檢定結果為：假設1、3、5成立而假設2、4不成立，另外發現「組織成員對多角化的信任」是最重要影響因素。
2.組織成員方面；員工對於多角化業務大多不熟悉，職位以行政及主管階層最支持多角化事業，教育程度上以大專大學最能接受多角化事業，年資方面以20~25年的職員最能信任及承擔多角化的風險並給予高度的承諾，性別上以女性較能給予多角化事業承諾，月薪方面以2萬及5-10萬的職員較能給予多角化事業承諾，最後，年齡方面以超過60歲的資深員工最能承擔多角化的風險。

　Taiwan's economics has faced the significant change since 50s. It was changing from mainly agriculture to business and industry. Irrigation association Taiwan has played a quite important role to assist and support in developing the early phase of Taiwan's agriculture business. however, since the economics has developed so fast, agriculture has already been a minority industry. Irrigation association Taiwan was going to face the bottleneck in developing and growing the economy. In order to reach the purpose of continuous development and permanent operation, Irrigation association must have certain adjustment for management to operate in coordination with the current development of whole environment. Nevertheless, when industries are facing the decision about their growth, diversification is going to be a significant choice. Therefore , the purpose of this research is to probe into the developing direction of Irrigation association in the future and also hope it could be a guidance for Irrigation association to play a diversified industry.
　This thesis is researching in the employees of Chia-Nan, Shin-Wha, Ma-Doe and other department as objects. Total sends out 250 to ask the volume (questionnaires), retrieves 138, effective sample returns-ratio 55.2﹪. First, this research use description statistical analysis for the background of survey participants. also using the factor analysis , the regression analysis as well as the variance of analysis(ANOVA) and so on the analysis method discusses the diversification strategy to be able to organize the variable influence to Irrigation association. the major finding of this study as follows:
1. From the study the employees agree in「build waterpower plant」and 「developing as tourism」which are the most important criteriea to be diversified industry. In addition to「build waterpower plant」and to 「supply drainage construction」 are the most satisfactory business. However, the 「mineral business」 in the diversified industry which is never executed is the highest in weighted number.
2. By means of the results of the hypothesis, the assumptions of 1, 3, and 5 come into existence instead of 2 and 4. Moreover, organizational staffs on diversified trust were the most significant factor of all.
3. With respect to the organizational employee’s background, the employees in the industry are not familiar to diversified business. For positions, administrative employees and managers are people who support diversified business. For educations, persons graduated from college and university trust and receive the risk of the diversified business. Even, they promise the business with the highest estimation. For work experience, the employees having arranged of 20-25 years can trust and receive the risk of the diversified business and promise the staff. For sex distinction, woman promise the diversified business as well. For wages, the employees with 20,000 and the ranges from 50,000-100,000 NT dollars also promise the diversified business, too. Finally, the people over 60 ages can receive the risk of diversified business.

一、中文部分
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12.柯海生（民86），維持水利會功能研究，農業工程研究中心。
13.柯海生（民87），維持台灣水利會功能之檢討及評估與基本資料整理，農業工程研究中心。
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19.莊柏年(民82)「科技研究發展人員組織溝通與組織承諾關係之研究-以工業技術研究院為例」，彰化師範大學工業教育研究所碩士論文。
20.許中南(民85) 「中小企業多角化經營策略之研究:台灣儀器產業之實證研究」，國立政治大學企業管理研究所碩士論文。
21.陶學燁(民91)「企業多角化效率分析之研究－以集團企業為實例」，私立淡江大學管理科學學系博士論文。
22.黃營杉(民88)，策略管理，台北：華泰公司。
23.張樂燕(民90)，「台灣水利會營運管理與多角化經營之研究─以桃園水利會為例」，銘傳大學公共管理與社區發展研究所碩士論文。
24.楊垣進、陳連勝（民85），「農業環境變遷對水利灌溉管理之衝擊研究–桃園水利會灌區個案」，桃園農田水利研究發展基金會。
25.蔡明華(民86)，農業灌溉用水之移用與釋出問題，農政與農情。
26.鄧家駒（民89），風險管理，台北：華泰，頁16-34。
27.劉麟書(民90)「人際信任整合模型之研究」，銘傳大學管理科學研究所碩士論文。
28.闕雅文（民88），水利會多角化經營策略方案研析，台灣土地金融月刊，第36卷4期。
29.鐘聖校（民84），認知心理學，台北：心理，頁69-104。

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