聯合國氣候變化綱要公約第三次締約國大會通過京都議定書,給予附件一國家溫室氣體減排之目標,為使各國得以採行成本有效之作法進行減排工作,京都議定書中透過彈性機制的建立協助附件一國家達成其減排目標,碳排放交易便是其中一項各國積極採行之作法。預期台灣未來也有可能面臨國際減排之壓力,是以透過文獻之探討以及分析彙整各國制度的方式,另搭配目前國內已進行中相關減排之行動或立法,建議出一套適合台灣未來面臨國際減排責任時得以因應並永續進行之碳排放交易。The Kyoto Protocol sets binding targets for Annex I conturies to reduce greenhouse gas (GHG) emissions. Under the protocol, Annex I countries must devote themselves to fulfilling their reduction targets. In addition, the Kyoto Protocol offers these member countries three market-based flexibility mechanisms, which not only help stimulate green investment but also help them meet their emission targets in a cost-effective way. Among the three mechanisms, emission trading is one that most countries adopt actively. Taiwan in no exception in facing the pressure of required GHG emission reduction in the near future. Base on the emission reduction action and legislation being processed in Taiwan, we propose a feasible emission trading mechanism which can work in Taiwan by discussing related documents and analyzing other countries trading systems.