WTO之服務貿易總協定對於開發中國家之優惠考量，雖然堪稱周全，然而論者亦常聲稱WTO運作下帶來的全球化風潮對於開發中國家殊為不利，不但服務貿易總協定（General Ageement on Trade in Services, GATS）有關開發中國家之優惠措施欠缺實惠，更有甚者，GATS之相關規定與運作造成開發中國家尚未成氣候的服務業市場被已開發國家之跨國企業席捲、迫使開發中國家放棄對國內規範的自主裁量權、加劇開發中國家與已開發國家之貧富差距等負面效應 。以上論據是否有斟酌的空間？開發中國家宜如何因應杜哈回合談判中排山倒海的自由化要求？均值得深思。本文即以開發中國家與GATS為中心，探討如下之課題： 一、開發中國家之範疇。\r 二、GATS提供開發中國家之優惠措施及其評析。\r 三、開發中國家在杜哈回合對優惠待遇之要求及其評析。\r 四、開發中國家對GATS適用之疑慮及其評析。 五、開發中國家在杜哈回合談判時宜注意之事項。 Services have become a cruical component for developing countries trade both as exports and as inputs into production processes and infrastructure development. The aim of this paper is to focus on the fact that GATS have a key role to play in enhancing development prospects, and developing countries have a key interest in trade in services. The first section of the paper attempts to identify the scope of developing countries. In section two the measures aiming to provide preferential and special treatments to developing countries will be analyzed by examining various rules, guidelines and procedures. Section three explores the major proposals submitted by develo-ping countries. The fourth section deals with developing countries’ major concerns that further trade liberalization is to be accompanied by appropriate action that takes into account developing countries’ limited capacities. By concluding that it is necessary to build on the achie-vements of the Uruguay Round to enhance the benefits which developing countries can derive from GATS, the last section elaborates detailed suggeations for service liberalization of developing countries.