我國加入 WTO 後，與各會員國經貿往來關係將更為密切，其中包括相當多數的開發中國家。我國應如何善盡在 WTO 下的國際義務，增進與開發中國家的貿易互動關係，並助其發展技術及經濟發展，為我國政府必須思考的方向。本研究將經由對開發中國家與國際貿易關係的探討，分析 GATT/WTO對開發中國家的優惠規定，以瞭解已開發國家在WTO下的義務內容及開發中國家的關切事項。其次，將以美國及歐盟對開發中國家優惠措施的實務運作為研究中心，以瞭解其利弊得失。此外，本計畫亦擬應用多國多部門之可計算一般均衡模型，模擬分析不同協助措施可能產生之經濟成本與效益，以供我國政府單位、學界及企業界之參考與借鏡。 One of the essential issues regarding the GATT/WTO system is how developing countries should be integrated into that system. Providing special and preferential treatment (S&D) for developing countries so as to promote their export growth and economic development has been regarded as a balance instrument for fair trade relationship built up between developed countries and developing countries in the GATT/WTO. All WTO agreements are to apply to all members partially in a single undertaking including developing countries. S&D for developing countries nevertheless remains in the WTO. There has been major change in developing countries’ attitudes towards GATT since the Uruguay round. The opposite trade interest, reflected on the issues of trade-related environment and labor condition etc proposed on the 1999 Seattle Ministerial Conference agenda, further manifested the status of developing countries in shift. The purpose of this research is to study how Taiwan may fulfill her obligations under WTO by promoting trading relationship with developing countries and providing them with assistance. We will examine the special provisions for developing and least developed countries under the GATT/WTO related agreements. We then turn to the operational schemes adopted by the developed countries to favor developing countries—the GSP and other forms of preferences, with particular attention to U.S. and EU implementation of these systems. In addition, by applying GTAP (Global Trade Analysis Project) model for simulation analysis, this research will address the economic costs and benefits posed by various possible schemes taken by developed countries and Taiwan for developing countries. Concluding all aspects of legal as well as economic factors evaluated in this research, we will propose optional schemes from Taiwan’s perspective with a view to conducing policy-making of concerned authorities.