我國實施環評的案例多屬於開發行為環評。開發行為環評由於層級較低，適用時點較晚，難以有效發揮環評的功能。而策略環評的層級較高，適用時點較早，可以彌補開發行為環評的缺點，對於落實永續發展的意義重大。目前在歐盟的環境政策中，策略環評是保障永續發展的重要手段。我國行政院環保署雖早已根據環境影響評估法第 26 條陸續發布「政府政策環境影響評估作業辦法」等，據以實施政策環評，惟其實行時流於形式、空泛，執行成效不彰。其根本原因在於政策環評相關法規不夠完備，鑑於歐盟策略環評法制設計較為完善，因此本文根據歐盟策略性環境評估指導準則來檢視我國政策環評相關法規，期能釐清我國政策環評相關法規所存在的缺點，並進一步提出修法的建議，以作為我國改善政策環評法制之參考。

In Taiwan, environmental impact assessment (EIA) is conducted mostlyfor development projects. It is a lower ranking activity and the applicable pointcomes in later during the process, which makes it ineffective. On the other hand,Strategic Environmental Assessment (SEA) has a higher ranking with earlierapplication point, which can mitigate the drawbacks of EIA for developmentactivities, and more significant towards sustainability. For environmental policiesin the European Union, SEA is a key measure for ensuring sustainability.Although the Environmental Protection Administration of Legislative Yuanalready implemented regulations such as Regulations Governing GovernmentPolicies on Environmental Impact Assessment, which is based on Article 26 ofEnvironmental Impact Assessment Act, the implementation has fallen as aformality and has been ineffective. The fundamental reason is that regulationsconcerning policy EIA are inadequate. In comparison, the SEA Directive for theEuropean Commission is rather comprehensive. Therefore, regulationsconcerning policy EIA in Taiwan will be examined in this study based on theSEA Directive of European Commission to identify the deficiencies in currentregulations and propose recommendations for policy amendment to improvepolicies EIA in Taiwan.