電子資源是大學圖書館使用者最直接便捷的資訊取用途徑，且認為是圖書館理所當然應提供的服務。然而電子資源價格昂貴，大學經費日益緊縮，若只有使用者需求之類的概念價值認定，圖書館難以爭取更多的經費訂購電子資源，因此，若能分析電子資源的成本效益，證明它可為研究者及校方創造價值，將有助於圖書館爭取經費預算。本研究以三種方法來評估電子資源的成本效益：第一，利用假設市場評估法，推算電子資源的願付價格，以計算其投資報酬率；第二，參考MLA圖書館服務價值計算器，直接計算電子資源單筆平均使用價格，並與館際合作價格比較；第三，參考伊利諾大學模式估算研究者使用圖書館電子資源而獲得校外研究補助案的實質效益。
本研究以南台科技大學使用者為調查對象，研究結果如下：
一、 受訪者最關心為電子資源之多樣化與豐富性，而非外文能力問題。
二、 受訪者對於南台科技大學圖書館電子資料庫的服務滿意度，平均值頗高。
三、 南台科技大學圖書館投資1元於電子資料庫服務，會有1.05至1.75元的回收。
四、 參考UIUC評估模式，圖書館投資1元於電子資料庫服務，會有3.94元的貨幣收益回收。
五、 參考MLA圖書館服務價值計算器服務價值定價概念，圖書館投資1元於電子資料庫服務，會有6.52元的回收。

Readers get information from Library electronic resources is the most direct and convenient approach. Without a doubt, the service of electronic resources should be provided by library. However, expenditure on electronic resources is costly and the academic library budget is deficient. It is hard for library to obtain more budgets in order to subscribe to electronic resources as library only considers the aspect of user-orientation needs. Therefore, it is useful for a library to obtain budget by analyzing cost-benefit of electronic resources to prove that electronic resources can create value for researchers and university. This study was conducted by following three ways to evaluate the cost-benefit of electronic resources: 1. Applying Contingent Valuation Method to study the Willingness to Pay for electronic resources and speculate about the return on investment. 2. Using the Library Value Calculator of MLA to evaluate the average usage price of electronic resources and compare with the price of interlibrary. 3. Applying the assessment model of UIUC to evaluate how many tangible benefits of off-campus research funding programs that researchers can get via using library electronic resources.
The participants in this study are users at Southern Taiwan University Library. The main results are described as follows:
1. The findings indicate that users are concerned about the range of electronic resources instead of English ability.
2. It is found that users show high levels of satisfaction with STUT Library electronic databases.
3. It is found that NT$1.05 – NT$1.75 revenue is generated for NT$1 invested in STUT library electronic resources services.
4. By using the assessment model of UIUC, it receives NT$3.94 in return for NT$1 invested in STUT library electronic.
5. By using the Library Value Calculator of MLA, it receives NT$6.52 in return for NT$1 invested in STUT library electronic resources services.

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