圖書館面臨經費的短縮是不爭的事實，無論是公立或者是私立圖書館。若圖書館能表彰自身在社會文化環境之外的經濟價值，對於爭取經費預算及擴大社會認同均有助益，若使用者能從圖書館的服務中獲益，從使用者效益的觀點出發，探討圖書館是否具有經濟價。本研究嘗試以條件評估法將使用者效益以貨幣化的方式來衡量，就是希望能讓社會大眾瞭解在我們生活中，視為理所當然應該提供資源與服務的圖書館所具有的經濟價值，並瞭解台北市立圖書館使用者的願付價格及其影響因素，進而推估台北市立圖書館的經濟價值及投資報酬。
本研究以問卷調查法進行研究，以台北市立圖書館到館的使用者為調查對象，研究結果如下：
一、使用者在館內的停留時間平均為2.9小時，不侷限台北市市民。
二、使用者對台北市立圖書館的評價高，且對圖書館的館藏資源需求度最高。
三、使用者對台北市立圖書館的付費意願不高，多認為已繳稅，圖書館的營運該由政府支付。
四、影響願付價格（WTP）各自變數中僅年齡、婚姻、每月收入、整體評價t值達顯著水準。
五、每人平均願付價格為313元，推估的總經濟價值為39億7千5百萬元，投資報酬率為530％。

Library face funds short to it contracts to be irrefutable fact, no matter it is or private library to be public, if the library can cite one's own economic worth not including the social cultural environment, for striving for the funds budget and expanding the social identity to benefit. If the user can draw advantage from service of the library, whether from the viewpoint of user's benefit, probing into the library has economic prices. This research uses Contingent Valuation Method to turn user’s benefits into price by investigating the “Willingness to Pay” influences and estimate the economic value and return on investiment of Taipei Public Library
The research carries on a questionnaire survey taking user of the Taipei Public Library as objects. The research results show:
1. The respondents are 2.9 hours on average of the time of staying in the library, do not limit citizens of Taipei.
2.The repondents have a high opinion of Taipei Public Library, and the higest demands to the collections of library.
3.Wiillingness ot Pay to Taipei Public Library, more respondents do not degree and think have already paid texes. The operation of the library should be paid by the government.
4.Among the variable influencing WTP, only “age”, “marriage”, “monthly income”, “appraising value” reach obvious level in t-test.
5.Average “Willingness to Pay” is 313, to sum up, the Taipei Public library economic value worth 3,957,000,000 dollars, and rate of retruns on investment is 530%.

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