我國缺乏自產能源，超過98%的能源由國外進口。為了提高能源使用效率，節約能源並減少二氧化碳排放相關議題就變得非常重要。固態氧化物燃料電池與微渦輪機混成發電系統具有70%以上之系統效率的潛能，遠比現有的火力發電或核能發電的效率高出許多。本研究目的即在發展獨立運轉式固態氧化物燃料電池與氣渦輪機混成發電系統之熱力學模式，並利用FORTRAN程式語言進行分析評估置。
模式建立初期，首先針對SOFC BOP R3.2.2系統進行分析，並與核能研究所的GCTool分析結果作比較。為尋求最佳系統發電效率，本研究分析的SOFC/MGT系統配置包括有: (1)標準型SOFC/MGT系統、(2) 二次預熱SOFC/MGT系統、(3)陽極回收SOFC/MGT系統、(4) 雙級式SOFC/MGT系統、(5) 雙級式陽極回收SOFC/MGT系統等五種案例分析，並分析比較各案例之最佳系統電效率。
研究結果顯示，SOFC BOP R3.2.2系統效率與GCTool僅0.6%的差距，導致此差距的原因可能是GCTool未能提供計算重整反應之化學平衡常數，使得外重整器出口成份有差異。
本研究提出雙級式陽極回收SOFC/MGT系統規劃，整合二次預熱、陽極回收、雙級式SOFC之各項優點。其中，二次預熱的概念是將燃料及空氣經後燃器二次預熱，使得後燃器不需額外增加燃料，有效地提升系統電效率。陽極回型SOFC把陽極出口氣體一並導回入口，增加燃料氣體分壓及減少所需之水蒸汽量，提高SOFC發電效率。而雙級式設計概念是將兩個SOFC進行串接，利用電化學產生的熱能，提昇後燃器入口溫度，提高MGT輸出電功率，而且所需空氣質量流率減少，空氣壓縮機所需輸入電功下降。分析得知，本系統最大電效率為64.5%，較其它各案例都高。

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