本文探討疫苗研發之優先順序選擇所涉相關倫理議題，主要分三個面向：一、疾病負擔：年齡因素、健康狀況、多數人之一般利益與少數人之重大利益等因素。二、疫苗的保護效力及安全性：需衡量健康受試者所負擔的施打風險及預防治療的利益等。三、疫苗技術條件：考量其成功的可能性及製造的困難度。最後就台灣疫苗研發之概況提出反思及建議，期能供有關單位未來擬定政策之參考。

This paper explores the ethical issues arising from the prioritization of vaccine development, and includes three aspects. First is the “disease burden”, which includes age, health condition, and general interest for the majority or significant interest for the minority. Second is the “protective effectiveness and safety of vaccines”, which include the evaluation of risk and benefits of vaccination. Third is the “technical condition of the vaccine”, which includes the possibility of success and difficulty duringdevelopment. Finally, we provide some ethical reflections and recommendations for the research and development of vaccine policies in Taiwan for the consideration of local health authorities.