本文首先對美國牛肉輸臺事件爭議始末，各界擔憂之狂牛病進行分析；次就對狂牛病傳染病，美國發生狂牛病，其牛肉雜碎等輸入臺灣損壞美國牛肉較為優質之形象；繼之就狂牛病與美國牛肉之關係，討論臺美之間簽署《美國輸臺牛肉議定書》之過程及內容，說明該議定書的對我不合理及有違國際常規的政府決策。《美國輸臺牛肉議定書》之簽署乃一項不等價之利益交換，簽署此
一牛肉議定書反而使臺灣違反《關稅暨貿易總協定》（General Agreement onTrade and Tariff, GATT）第一條普遍最惠國待遇（general most-favour-nationtreatment）之不歧視原則（Principle of Non-Discrimination），美國實在不該因臺灣立法委員修改國內法而指摘臺灣政府「違約」。這次美國牛肉事件，出於臺灣立法院於《美國輸臺牛肉議定書》簽署後，修訂國內法而使議定書中部分條款履約不能，美國應了解民主國家的政府必須尊重民意，故美國不該用「違約」、「不合理」等詞彙指摘臺灣政府違反國際義務。立法院修定國內法而造成牛肉議定書之部分條款履約困難，嚴格而言，議定書中之若干條款發生輕微履約爭議，並非條約法上之違約行為，蓋違約一般乃指違反條約宗旨與目的，「輕微履約爭議」不致於造成條約之中止或終止。爭端兩造應依《關稅暨貿易總協定》第22條及第23條關於爭端解決之規定，任何與貿易相關事項均得要求諮商（consultation）解決，美方並應給予合理考量，故雙方得就該條款之爭議部分延期履行（ ），並重新談判，做出調整。從國際法的觀點釐清議定書在法律上的定位，臺美牛肉議定書僅具有與「行政命令」相同之位階與效力，位階更是低於「國內法」；最後依相關國際法理原則提出建議：為維護國民健康兼顧食品安全，政府對外應全面禁止來自疫區牛肉、牛骨與牛雜肉品及含瘦肉精的飼料進口，並設法取得最新檢驗狂牛病技術，也須立法課徵牛肉進口附加稅，且不分年齡將狂牛病列入全民強制保險，要求全國醫院發現疑似非典型庫賈氏（Creutzfeldt-JacobDi sease, CJD）症狀時必須立即通報。

This article first explores controversial event relating U.S. beef export to Taiwan, the people on Taiwan they are indeed worried about the United States mad cow epidemic, then analysis the reason, negotiation processes, and signature between the United States and Taiwan on the Protocol of Bovine Spongiform Encephalopathy (BSE)-Related Measures for the
Importation of Beef and Beef Products for Human Consumption from the Territory of the Authorities Represented by the American Institute in Taiwan (AIT) of 22 October 2009.Moreover, discussed Taiwan government decision-making and signed the Protocol on importation of U.S. beef in Taiwan is equivalent to an unequal exchange of the interests between the
contracting parties, indicating that the content of the Protocol is unreasonable and contrary to international trade practice. By the signature on U.S. beef to Taiwan Protocol, Taiwan has violated the principle of non-discrimination on International Trade Law. Due to the voice of the people, Taiwan legislator's amendment on its municipal law the United States really should not accused Taiwan's government in violation of international treaty obligations. From the standpoint of international law, the article tries to clarify the legal position of the Protocol in terms of Taiwan's legal system. It is submitted that the legal rank of this Protocol on Taiwan is lower than Act but equivalent to "executive orders." Finally, in view of relevant international
law principles and practices, recommendation is made to maintain both the national health and food safety, Taiwan government should ban from infected areas outside with lean beef and feed system, bone and offal food imports, as well as feed which containing Ractopamine Hydroc
hloridea and Clenbuterol, and try to get the latest mad cow testing technology, but also the need for legislation imposing beef import surcharges, overall compulsory medical insurance regardless of age will be included mad cow disease, and requirements of all the hospitals no matter where is found suspected atypical Creutzfeldt-Jakob (CJD) symptoms must be immediately notified and responded.