本研究之目的是由一些代表生活品質內涵的指標變?，挑選並歸納吻合永續發展概?的經濟、社會與環境層面的指標，以Levett (1998) 所認定的三環圈（Three-Ring Circus ）的互動關係及俄?斯娃娃（Russian Doll Model）的套疊關係，驗證23 個臺灣縣市在1994 ?至2003 ?之間，所得水準與環境面向與社會面向之生活品質關係。依此，再次驗證臺灣代表環境與所得關係的環境顧茲耐曲線（environmental Kuznets curve），同時?是文獻上首次估計代表社會與所得關係的社會顧茲耐曲線（social Kuznets curve）。實證結果顯示環境面綜合生活品質指標與所得呈現局部U 字型的關係，而社會面綜合生活品質指標與所得的關係亦呈現U 字型的關係，由此間接推斷在認定社會面、環境面及所得為三環圈的互動關係下，以2003 ?各縣市的平均249,000 元之每人每?可支配所得水準而言，我們目前尚處在犧牲社會面綜合生活品質水準以換取環境面綜合生活品質水準的階段。反之，在認定所得水準、環境品質與社會面向的生活品質如「俄?斯娃娃」的套疊關係下，結果顯示結合106%之所得增加及社會面向之綜合生活品質的提升，只換取大約25% 之環境面向之綜合生活品質的改善，亦即在可觀察之每人每?可支配所得水準的變動範圍內，結合以貨幣值表示的社會面綜合生活品質指標，我們每付出1%的社會與經濟面代價，只能換取0.23% 環境面綜合生活品質的改善。依此可以結?，支撐人?為生最基本的環境系統一旦遭到破壞，所得及社會層面勢必付出?大的代價進?修?。

The purpose of this study is to select various indicators that are consistent with the idea of economy, society, and environment under the concept of sustainable development. The “Russian Doll” Model and “three-ring circus” model that are proposed by Levett (1998) to describe the interrelationship among economy, society, and environment will be examined. The evidence will be demonstrated for the sustainable development experience for 23 counties of Taiwan in 1994-2003. There are four and ten sub-indicators are chosen respectively to represent the environmental and social dimension of quality of life. A hedonic price approach is used to construct an aggregate environmental quality of life index from four sub-indicators and an aggregate social quality of life index from ten sub-indicators.The results have shown that the relationship between aggregate environmental quality of life index reveals a partial U-shaped and the turning point occurs at 215,000 NT dollars per person annually, i.e. an environmental Kuznets curve relation retains. And the relationship between aggregate social quality of life index and income also exhibit U shaped and the turning point occurs at 275,000 NT dollars per person annually, i.e. a social Kuznets curve relation is discovered. With the world view of “three-ring circus,” relationship among environment, social, and income, the newest average income level for 23 counties in 2003 is 249,000 NT dollars that is higher than that from the environmental protection viewpoint and lower than that from reaching the ideal level of social quality of life perspective.The results evidence that under the world view of “Russian Doll” Model with 106% increasing in income and aggregate social quality of life index, only 25% improvement in aggregate environmental quality of life index will be resulted. That is, in the observable income level, every 1% increase in the social dimensional quality of life and income will be exchanged for only 0.23% improvement in the environmental dimensional quality of life. This implied that once the environment is deteriorated the society has to pay much higher cost for the recovery of this life-support system.