本研究的目的乃參考國際間最常使用於自來水事業之績效指標項目，藉由綜合評估，篩選建立國際自來水事業之核心績效指標，運用標竿學習原則，與美、日、英等國自來水事業進行國際評比，協助自來水事業建立具體而長期性的願景展望，以持續提升其經營效能，奠立國際聲望及影響力，以促使國內自來水事業員工更能有共識與意願追求更上一層的目標，激勵組織活力，往國際標竿自來水事業目標邁進。
本研究評選出之國際自來水事業核心績效指標，包括「供水操作」構面之「供水損失」、「水質合格率」、「每職工供水量」、「供水管線故障率」、「管線汰換率」，「顧客服務」構面之「每職工服務用戶數」，「財務控制」構面之「每職工之營收」、「單位售水成本」、「平均售水單價」、「營運比率」及「財務績效」構面之「總資產報酬率」等十一項指標。
就所蒐集之各國自來水事業或組織可公開取得之計量績效報告數據進行國際評比結果，國內兩大自來水事業在「每職工供水量」、「每職工服務用戶數」及「單位售水成本」之績效表現良好，但在「供水損失」、「供水管線故障率」、「每職工之營收」、「平均售水單價」等績效表現卻亟待改善，而台北自來水事業處在「營運比率」及「總資產報酬率」之績效表現優於許多國家，但台灣自來水公司在此兩項指標之績效表現則明顯遜色。
國內自來水事業亟待進行績效改善項目之標竿學習對象，首選日本JWRC績效報告中百分位數75%-95%之自來水事業，次選對
象為新加坡PUB。

Water is essential to sustain life and livelihoods of the global economy. Enhancing the operational and financial performance of water utilities will provide the basis necessary for expanding access and improving quality of service. The need for Taiwan‘s water utilities to improve performance are under increasing pressure to perform.The purpose of the study was to develop a core set of performance indicators commonly used among international water utilities or organizations from Taiwan,China,American Water Works Association, Japan Water Works Association, Singapore, UK ,European Benchmarking Co-operation, International Water Association, and the International Benchmarking Network for Water and Satination Utilities compare performance with similar utilities in the country or with comparable firms in other countries by metric benchmarking . Taiwan’s water utilities can learn standards of international good practice and how well a utility is performing, identify areas for improvement, and help indicate a plan of action for benchmarking.
The set of core indicators that commonly used among international water utilities are four key areas of performance as follows：1)water operation indicators:distribution system water loss, drinking water compliance rate, CMD water delivered per employee, water distribution system integrity, mains rehabilitation, 2)customer service indicator:customer accounts per employee, 3)financial control indicators:revenue on water sales per employee, unit cost of water supply,unit tariff of water supply, operating ratio and 4) financial performance indicator:return on assets.
The international performance comparisons suggest that Taiwan’s water utilities outperformed others in the indicators of CMD water delivered per employee, customer accounts per employee,and unit cost of water supply. However, in the indicators of distribution system water loss , water distribution system integrity , revenue on water sales per employee and unit tariff of water supply appear to be the urgent need to be improved for Taiwan’s water utilities. Comparisons of operating ratio and return on assets suggest that Taipei Water Department performe better than other utilities, but the performance for Taiwan Water Corporation were poor.
The recommendations for Taiwan water utilities to learn international good practice for improving their performance will be preferred from Japanese water utilities, then Singapore's national water agency PUB .

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參考網站
中國城鎮供水排水協會: http://www.cuwa.org.cn/
台灣自來水公司：http://www.water.gov.tw
行政院研考會：http://www.rdec.gov.tw/mp100.htm
經濟部國營事業委員會：http://www.water.gov.tw
臺北自來水事業處：http://www.twd.gov.tw
香港水務署: http://www.wsd.gov.hk/
新加坡PUB: http://www.pub.gov.sg/Pages/default.aspx
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