賞鯨事業於國內一出現即蓬勃發展但無章法，無論在市場管理或活動規劃上均問題重重。由於賞鯨船數劇增，又無任何規範可約束或引導賞鯨船的行駛行為，致使鯨豚生態正面臨潛在的危機。本研究根據國外賞鯨相關的研究與實務經驗，並採用於花蓮石梯海域進行的一項賞鯨船對鯨豚衝擊的調查結果，探討本土賞鯨規範制定時的原則、步驟、範圍與關鍵值等，期對未來制定賞鯨規範時有所助益，以減少賞鯨活動對海洋環境與鯨豚資源可能造成的負面衝擊，使賞鯨業得以永續發展。

Commercial whale watching began in Taiwan in 1997 at Setin Harbor of Hualien, and is now a popular tourism activity.At present,there are twenty five vessels offering commercial trips to watch whales and dolphins in this country. Such booming industry, however, potentially makes cetaceans vulnerable to disturbance and needs to be adequately controlled. Some evidences indicate that the whale-watch boats indeed influence some behaviors of dolphins according to a nautical survey conducted in Setin during 1998 to 1999. Based on overseas related research results and experience, and the above survey, the paper discussed the principle, procedure, framework and elements of establishing the whale watching regulation in Taiwan. The aim of the study is to lessen disturbance to dolphins and to ensure their well-being for the sustainable development of the whale watching industry.