氣候變遷國際管制體系係由一九九二年「聯合國氣候變化綱要公約」以及一九九七年「京都議定書」此稱國際條約爲主要的規範來源，由於氣候變遷的成因以及可能的因應措施與一國的產業以及經濟活動有密不可分的關係，因此，公約以及議定蓄所採取的管制手段，有朝向經濟管制的趨勢。雖然目前公約以及議定書並沒有明確針對相關的產品貿易行爲採取禁止或限制的現定，但烏拉圭回合談判之後，關說覺貿易總協定／世界貿易組織（以下簡稱GATT/WTO）的管制已不再限於「產品」貿易行爲，服務業的貿易、與貿易相關的投資行爲等等，也已成爲GATT/WTO所欲規範的課題，而議定書所設計的彈性履約機制，亦即所謂的「京都機制」（共同減暈、清潔發展機制、排放權交易）的運作，其間所牽涉到的經濟與貿易活動與GATT/WTO體制下之相關規範的互動，已經慢慢於國際間之引起爭辯，因此，本文將透過文獻蒐集與分析的方式，探討此一「WTO與環境」之議題連結在全球氣候變遷此一個案中的最新發展，以及其對我國可能帶來的影響。 The international climate change regime consists of the Framework Convention on Climate Change and the 1997 Kyoto Protocol. The causes of as well as the potential mitigation measures in responding the problem of global climate change are closely related to a country's industrial policies and economic activities. Consequently, the regular measures adopted by the Convention and the Protocol mostly concentrates economic measures. On the other spectrum, the regulation of international trade under the World Trade Organisation has, after the Uruguay Round, extended from goods to areas such as services and trade-related investment measures. The Convention and the Protocol have yet to restrict or regulate trade in related goods. However, the design and operation of the three Kyoto Mechanisms involve trade and investment activities that might come under the jurisdiction of the WTO. The interaction between the rules of the GATT/WTO and the climate change regime, thus, has been under debate sine the adoption of the Kyoto Protocol in 1997. The purpose of this Article is to present an analytical argument on this particular case-study under the broader ”WTO and the Environment” debate and to provide some policy suggestions as to the implications of this interaction on Taiwan.