都市型農田水利會因農業發展資源已逐漸減少，應透過多角化經營以維持既有資源之永續經營，而內部管理機制之完備性係影響多角化經營營運風險及經營績效之重要因素。本研究以檔案資料分析法、專家座談法、個案分析法等研究方法，分析人民幣定存個案。 首先，研究歸納內部管理機制各階段考量重點，其次，研究發現都市型農田水利會辦理內部管理機制重要事項，包含：1.業務宜由企劃組追蹤每季或重大事件之財務報告、2.業務宜委託外部專家，並編列相關經費以掌握投資狀況、3.確立定期檢討機制。期待本研究之研究成果能作為都市型農田水利會經營多角化事業內部管理機制之參考。 Agricultural development resources in the Urban Irrigation Association have been gradually reduced, so it should maintain the sustainable development of existing resources through diversification. Completeness of the internal management mechanism is an important factor, that affects the operational risk and performance. In this study, we analysis RMB deposit cases by data archives, experts and scholar forum, and case study. First, we summarized the various stages of the internal management mechanism main issue. Second, we found internal management mechanisms important matters, which included: (a) Planning Office should track major issues and financial reports quarterly, (b) the task should be entrusted to external experts, and the budget should be well planned by manage group to stabilize the investment, (c) be sure that there is a regular review mechanism. After all, we expected this study could be an experience in diversification internal management mechanism for Urban Irrigation Association.