聚氨酯(polyurethane, PU)的用途與日俱增，其產生的廢棄物處理問題亦日形重要。基於循環經濟所指的「循環」，係以可被回收且再利用的方式開發可持續性的PU塑料較佳使用一種化學再循環方法。本文除了介紹PU主要的化學回收傳統技術(水解法、醇解法、胺解法、磷酸酯法及酸解法)外，為了掌握最新PU化學回收的產業技術現況與發展，亦就近期國內外開發具競爭力的PU新型化學回收技術，分享其化學回收技術上的突破。

The use of polyurethane (PU) is increasing day by day, and the waste disposal problems it generates are also becoming increasingly important. Based on the “circulation” referred to by the circular economy, it is preferable to use a chemical recycling method to develop sustainable PU plastics in a way that can be recycled and reused. In addition to introducing PU's main chemical recycling traditional technologies (hydrolysis, glycolysis, aminolysis, phosphate esters and acid hydrolysis), this article also shares recent breakthroughs in the development of competitive PU new chemical recycling technologies at home and abroad to grasp the current status and development of the latest PU chemical recycling industry technologies.