台北市北投區智慧文化養生村商業計劃書

Abstract

臺灣正加速進入高齡社會，銀髮族的生活需求日趨多元，不僅需基本醫療與照護服務，更強調身心健康、生活尊嚴與文化參與。「北投智慧文化養生村」計畫即是針對此趨勢所提出之創新整合型養生住宅開發構想，結合智慧醫療、運動養生、文化體驗與高端住宅等元素，期望在都市邊陲打造一處同時具備居住、療養、社交與休閒功能的理想場域。本研究以此計畫為核心，進行完整的市場定位分析、土地使用規劃、初期投資預算編列與地主出資架構設計，並進一步評估各階段開發流程與潛在風險因應策略，建構出兼具機能性與財務可行性的開發模型。 在財務面，本論文針對收益模式與營運成本進行詳細預測，包括住宅單元之預售與長期租賃所帶來之雙軌收益機制，搭配社區收費制度確保營運自給自足。此外，透過投資報酬率與現金流分析，驗證本案之資本回收可行性與長期財務穩定性，同時亦考量原物料波動、政策不確定性與資金調度等潛在風險，提出具體的管理策略與緩衝機制。 綜上所述，「北投智慧文化養生村」不僅具備經濟效益與社會價值，亦展現高齡住宅市場未來發展之潛力，結合創新技術與在地文化資源，打造出一套具有前瞻性與示範性的高齡居住解決方案。期能作為臺灣邁向高齡友善社會的重要參考，並為未來同類型開發提供實務依據與政策思維。

Taiwan is entering a rapidly aging society, where the needs of senior citizens have expanded beyond basic medical care to include quality of life, autonomy, and cultural engagement. In response to this demographic shift, the “Beitou Smart Cultural Wellness Village” proposes an innovative model for a senior living community that integrates smart healthcare, active aging, local cultural experiences, and upscale residential living. This thesis centers around the development of this concept, providing comprehensive analysis on market positioning, land rezoning strategy, initial investment allocation, and stakeholder capital structure. It also outlines a phased implementation timeline and examines the risks associated with construction, financial viability, and policy uncertainty. From a financial perspective, the study evaluates both short-term capital recovery through property sales and long-term rental revenue as dual income streams. Combined with a structured service fee system, the project aims to sustain ongoing operational costs. Cash flow projections and return on investment (ROI) analyses further confirm the financial feasibility and sustainability of the project. Overall, the Beitou Smart Cultural Wellness Village demonstrates not only sound economic potential but also significant social value, offering a replicable model for future senior housing initiatives and a meaningful contribution to building an age-friendly society in Taiwan.