我國的電信市場自1987年起開始逐漸邁向自由化，迄今已完成行動通信、衛星通信、固定通信等多項電信業務之開放，在2001年7月開放語音轉售業務(International Simple Release)及2002年2月完成第三代行動通信業務執照之釋出工作後，我國電信市場開放之程度已與國際電信市場發展趨勢同步。我國亦於2002年1月1日成為世界貿易組織(WTO)會員。 鑑於無線寬頻接取業務(Wireless Broadband Access Service)是全球積極研發的重點產業，我國政府為求與世界接軌，亦積極投入此一電信業務行列。國家通訊傳播委員會(NCC)為配合行政院所裁定推動的行動台灣產業政策，將政策轉化為法律，於2007年3月30日依據電信法第14條第6項之授權，發布「無線寬頻接取業務管理規則」，作為開放2.5-2.69GHz頻段提供無線寬頻接取服務之法規基礎。無線寬頻接取業務於2007年辦理執照競標，共發行6張分區特許執照，執照期限為6年。 本論文將檢視因配合政府產業政策所制定與第四代行動通訊系統有著密切關係的「無線寬頻接取業務管理規則」，是否符合我國電信法與其他國際組織所揭櫫的「技術中立」的基本精神與管制規範，以及因不合適的規範所造成在實務面上對法規與管制之影響。 關鍵字 ：無線寬頻接取、技術中立、電信法、國際標準規範。 / Liberalization of telecommunications market in Taiwan has been proceeded progressively since 1987. So far the restrictions on mobile communication, satellite communication, and fixed-network communication have all been relaxed. After the liberalization of ISR (International Simple Release) business in July 2001 and the release of the third generation mobile communication licenses in February 2002, Taiwan’s telecommunications market has become as open as all the other developed countries. In addition, Taiwan became a member of WTO on January 1st, 2002. In light of the importance of wireless broadband access services from a global perspective, Taiwan government has been actively devoting to the development of wireless broadband access to secure an early mover advantage. Given the fact that wireless broadband access is an integral part of Executive Yuan’s industry policy and the implementation demands appropriate regulations, National Communications Commission (NCC) released “Regulations on Wireless Broadband Access (WBA) Services” on March 30th, 2007 based on paragraph 6, article 14 of “Telecom Act”, which forms the legal framework for the release of 2.5-2.69GHz spectrums exclusively for the provisioning of wireless broadband access services. The licenses of wireless broadband access services were auctioned in 2007. The total number of licenses (regional) is six and the duration of permits is six years. As unbiased treatment is the core value, when international standard organizations are dealing with emerging technologies. This dissertation inspects the technical neutrality of “Regulations on WBA Services” which is induced by a government industry policy and highly relevant to the 4th generation mobile communication systems. The criteria includes the conformance of Telecom Act with the essence and standards of other international standard organizations as well as the impact on the implementation due to improper regulations from both the regulation and legal perspectives.

本研究主要在探討大型企業的資訊安全案例。在二十一世紀的今天，資訊系統及電腦資產對組織的成功更加重要，所以務必防止它們遭受遺失、竄改或毀滅的風險。資訊安全是保護資料、資訊遭受意外或有意的誤用的一種過程，不論是被組織內或組織外的人，包括員工、外包的顧問或網路上的駭客。資訊安全是組織中很策略的一環，不光是也不應是資訊部門一己的責任。 依據Datamonitor的估計，美國企業一年在資訊安全漏洞上至少損失美金一百五十億元。根據電腦安全學院（Computer Security Institute, CSI）及聯邦調查局（Federal Bureau of Intelligence, FBI）2004年的問卷調查顯示百分之四十九的企業曾發生個人電腦失竊的案例。依據IronPort的估計，一年前每年約有三百億封垃圾郵件，現在則激增至五百五十億封垃圾郵件。時至今日，對於資訊安全的主要威脅不是來自於組織外的駭客、病毒或蠕蟲，而是組織內的個人。不論組織內的個人是有意或無意地違反資訊安全的政策和規定，其後果可能相當嚴重，小至組織形象受損、業務損失，大至官司纏身或巨額罰款。 根據紐約時報2006年的報導：臺灣的高科技公司佔有全球半導體晶圓專工產業百分之七十的市佔率，百分之四十的半導體封裝市場，百分之五十的半導體測試市場，百分之八十的電腦主機板市場，百分之七十二的筆記本電腦代工市場，百分之六十八的LCD螢幕市場。我們如何繼續保持在全球市場上的領先地位？我們仍然得繼續在研究發展、生產製造及全球運籌上加碼投資。然而，在全球經濟之下，如何透過執行一套安全的、全球的及穩定的資訊網路及基礎架構以提供客戶更好的服務更是必要的。 對每一位資訊長或資安長而言，資訊安全永遠是他最關心的前三大議題之一。資訊安全當然是說比做容易，正確導入與永續執行才是根本。花錢購買資訊安全設備是相對簡單的。知道要保護什麼，如何保護以及要控制什麼就沒有那麼簡單了。在真實的商業世界裡，基於家醜不外揚，鮮有公司願意分享或公佈它資訊安全上的弱點及缺點。本論文的主要目的有二：一是研究業界最新的資訊安全標準及資訊安全供應商的看法，例如： 1. 國際標準組織（International Standard Organization, ISO）17799。 2. 英國標準組織（British Standard Institute, BS）7799。 3. 國際商業機器股份有限公司（International Business Machines, IBM）的資訊安全計劃。 4. 惠普股份有限公司（HP）及Information Security System公司的資訊安全稽核機制。 5. 微軟股份有限公司（Microsoft）。 二是提供一些真實的成功案例以提供給其他有興趣的組織作為參考。從結論發現，我們可藉由改善核心業務流程，去建造新的資訊安全系統，去運營一個可長治久安的實體與虛擬的環境，並強化公司的知識管理及傳承 / In the twenty-first century, information system and computing assets are more critical to organization’s success, and as a result, must be protected from loss, modification or destruction. Information security is the process of protecting data / information from accidental or intentional misuse by person inside or outside of an organization, including employee, consultants, and hackers. Information security is a strategic part of an organization, not just the issue of Management Information System, MIS, or Information Technology, IT, department. According to “Datamonitor”, US$ 15 billion, at least, cost of information security breaches to United States businesses in one year. From the survey of Computer Security Institute, CSI, and Federal Bureau of Intelligence, FBI, in 2004, 49% of companies experienced notebook Personal Computer theft. According to IronPort, there are 55 billion spam e-mail per year right now, compared with 30 billion spam e-mail yearly. Today, the largest threat to information security is not the typical hacker, virus or worm, but the corporate insider. Whether insiders violate data security policies in advertently or with maliciously, the result can expose the company to public embarrassment, lost business, costly lawsuit, and regulatory fines. Taiwanese high-technology companies have 70% market share of worldwide semiconductor foundry business, 40% share of semiconductor package segment, 50% share of semiconductor testing, 80% of computer motherboard, 72% share of notebook PC, 68% of LCD monitor --- New York Times, 2006. How can we keep maintaining the leading positions around the globe? To invest in R&D, manufacturing, and global logistics is key. However, how to implement a secure, global and reliable IT network and infrastructure to server customers better is a must under current global economy. To every Chief Information Officer, CIO, or Chief Security Officer, CSO, Information security is always one of the top 3 to-do list. Information security is easy to talk about. But, implementations and executions are where talk must turn into action. Purchasing security device is easy. Knowing how and what to protect ad what controls to put in place is a bit more difficult. In the real commercial world, no one or company would like to share or release its weakness to the public. The objective of this thesis is to study most updated information security industry standard and information security suppliers’ view, like: 1. International Standard Organization, ISO, 17799. 2. British Standard Institute’s BS 7799. 3. IBM’s Information Security Program, ISP. 4. HP & Information Security Systems’ Information Security Audit Mechanism, ISAM. 5. Microsoft Also to provide a real successful case / framework for other companies to ensure a consistent, enterprise-wide information security focus is maintained across organization boundaries. In conclusion, this information security study proposes to transfer core business process, to build information security new applications, to run a scalable, available, secure environment, and to leverage firms’ knowledge and information.

會展產業（又稱MICE）具有整合多方資源的特性，能為當地帶來可觀的經濟效益，因此有火車頭產業之稱。但近年來研究發現MICE對經濟、環境社會帶來許多負面衝擊，應該進行永續發展以降低風險。2012年，倫敦奧運採用國際標準ISO 20121永續活動管理系統後，國際上廣泛地討論該標準的發展可能改變MICE既有的商業模式，更能落實永續發展。 本研究問題為「台灣MICE產業如何透過使用ISO20121發展其永續活動？」本研究認為，MICE使用ISO20121之過程應該要瞭解到相關利害關係人之觀點，才能夠深入瞭解企業使用ISO 20121的決策因素。本研究以「經營需求」、「競爭需求」、「發展需求」三個觀點進行分析，發現目前台灣MICE因為缺乏完整發展的綠色供應鏈而對標準使用造成了阻礙。本研究建議，為了使MICE能夠發展永續活動管理，政府與企業領導人應該與「多方共同合作培養成功案例」、「提倡MICE的合法性」、「發展綠色供應鏈」、「提供獎勵誘因」等方式增強市場對於永續需求的強烈信號。 / With the integrated features of multiple resources, event industry (also known as MICE) could bring considerable economic benefits for the local economy. However, recent studies have found that MICE can also cause negative impacts on economic, social and environmental aspects. To reduce the risk, MICE industry should address the sustainable development as a solution. After adopting by the London 2012 Olympic and Paralympics Games, ISO 20121, the standard of sustainable event management, have been extensively discussed in global society, which was considered to change the existing business model in MICE industry. This study aims to answer research question, “how can ISO 20121 benefit the MICE industry in Taiwan to develop sustainable event service?” This research finds out identifying differnet perspectives of stakeholders clearly is crucial so as to understand the decision factors that affect the use of ISO 20121. By examining “business needs”, “completion needs” and “development needs” perspectives, this study discovers that the lack of well-established green supply chain can hold back the sustainable development in the MICE industry in Taiwan. In order to develop the sustainable event service in MICE industry, this study suggests that the government and business leaders should cooperate with different sectors to create successful case study, advocate the legality, establish green supply chain and provide incentives as strong signal to stimulate the demand of sustainability in MICE market.

台灣的企業在過去數十年有驚人的進步與發展，無數的企業甚至於從家庭工廠或小型公司開始，憑藉台灣人辛勤苦幹與創業家精神戮力經營，逐漸地成長茁壯，進而提升及蛻變，終能在國際上嶄露頭角，甚至成了勝出於國際同業之間的跨國性企業，但是面對企業社會責任(Corporate Social Responsibility，簡稱CSR)由2005年的邊緣性的議題，轉變為2006年全世界談論的焦點之際，台灣企業卻對CSR仍然陌生，倘若不及早規劃因應，恐將遭受極大的衝擊與損失，鑑於公司治理係屬CSR所涵蓋財務面、環境面及社會面等三個面向當中的財務面向，因此允宜在國內過去推動公司治理的經驗與基礎之上，持續推動落實公司治理，並擴大至整體企業社會責任的推動與建制，本研究即秉持這樣的基調，希冀經由探討及瞭解CSR的意涵、沿革、現況與未來發展，透過產業案例之研究，分析檢討台灣在CSR的履行與因應上的問題與缺乏，並試圖提出改善與強化的建議，進而作為未來資本市場本身暨其針對上市上櫃公司及其他市場參與者，宣導、推動及落實CSR的起點與參考。 本文的研究架構共分為五章，「第一章」為緒論，係就研究的背景、動機、目的、範圍與研究的架構與歷程，逐一加以闡述與說明。在研究背景方面，主要列舉近年來，尤其是2006年，全世界所發生關乎企業治理議題、環境議題、社會議題等CSR各面向的新案例，暨CSR新的標準或倡議，以顯示CSR的蓬勃發展；研究動機則導因於總部設在荷蘭的國際機構SOMO所發表一篇對手機品牌大廠有關CSR的報告，鑑於未來將直間接衝擊台灣的供應商與代工業，因此頗有進一步探討研究之必要；研究目的則意欲探究CSR對台灣企業的可能衝擊，促使業者及國內各相關機關、機構及早因應及規劃；研究範圍方面，則為使研究符合具體化且具實務性價值，因此以公司治理相對較有基礎的上市櫃公司且將更以上開SOMO的研究報告相關聯的手機代工業產業為探討檢視的對象；研究的架構與歷程乃以文獻的蒐集參考，加上個案案例研究暨問卷調查分析等方法進行。 「第二章」為CSR的探討，首先係針對CSR的文獻探討部分，分別就CSR的意涵、演進、主要面向、具體內涵及其目標使命加以說明探究；次就CSR的歷來重要的國際倡議與標準，並介紹近年來國際上有關CSR的發展情形、具體作為及重要案例；最後則臚述台灣CSR的現況與問題。 「第三章」為全球與台灣手機市場現況，主要是就本研究所選定手機業的產業狀況分析，包括手機業有關全球與台灣的產業概況、國內產業供應鏈概況暨國內手機業者在全球產業鏈中所佔地位，著重其對上下游廠商的優劣勢，尤其導引出面對品牌大廠的劣勢，因而更有來自大廠的CSR壓力與危機。 「第四章」為台灣手機代工業所面臨CSR之挑戰，先就SOMO組織所發表該篇報告中，針對手機品牌大廠CSR的批判事項以及其中所透露的警訊，另分析探討該等大廠對其代工廠或供應商可能提出的要求或採取的作為，並分析對台灣業者的相關衝擊；另為了具體瞭解及掌握國內手機代工業者的CSR執行現況，乃參考ICT針對供應商CSR自評問卷內容設計簡式問卷，對國內上市手機代工業者進行問卷調查，並分析其缺失問題，也提出其可以強化的做法。 「第五章」為建議與結語，乃針對我國整體與企業面對CSR潮流與挑戰，暨或可規劃努力的策略、方向與層面提出建言；在宣導、推動與機制建立方面，建議「從公司治理到企業社會責任」，以近年來推動公司治理的經驗為本，參照既往的方式與軌跡，朝更多的面向與層面努力以赴，期能克竟其功，並期許台灣企業或可以公司治理與CSR均佳的台積電公司為典範，落實建立與履行CSR，俾能造就更多台灣產出的世界級企業。 / Over decades, some very small family business and manufacturers have grown and developed significantly to large enterprises in Taiwan. Nowadays they are becoming prosperous, developing multinational business, and some are even globally recognized brand names. However, when facing the issue of Corporate Social Responsibility (CSR), which has become an essential issue in 2006, these prosperous enterprises are not familiar with and yet to be well-prepared. Given that corporate governance involves only the financial aspect of CSR, which entails economic, social, environmental, and ecological aspects of firms’ operations and activities, it may well be appropriate to promote overall CSR concept and infrastructure based on corporate governance. This concept serves as the purpose of this dissertation: to analyze and investigate into problems facing enterprises obliged to take CSR, by studying the meaning, background, current circumstances and future developments of CSR, and through case study of mobile phone industry. Hopefully more conclusion and suggestions can be drawn from this dissertation to provide TSE and GTSM listed companies and other market participants with more reference to promote and implement CSR. This dissertation is divided into 5 parts: Chapter 1: Introduction This chapter includes research background, motive, purpose, research scope, structur and process. New cases, especially in 2006, of corporate governance, environmental impact, and social issues are presented in the section of research background to demonstrate new trends of CSR. The motive of conducting this research is based on a report from an international organization named SOMO based in the Netherlands. This report addresses CSR topics regarding worldwide handset manufacturers. CSR issues mentioned in this report will directly affect handset suppliers and ODM/OEM enterprises. With further research and investigation, hopefully handset manufacturers and related enterprises can be more aware of CSR and can better cope with these issues and take proactive measures to prevent CSR related problems, which serves as the purpose of this dissertation. Research scope encompasses listed companies in the handset ODM/OEM enterprises. Research process includes literature review, case study, and questionnaire analysis. Chapter 2: Literature review of CSR This chapter first looks at the definition, evolution, various aspects, practical meaning, and purposes of CSR. Afterwards the international standards of CSR and international practices and development of CSR cases would be elaborated. Finally Taiwan CSR status quo and challenges would be discussed. Chapter 3: Taiwan and global handset manufacturing market status In this chapter, mobile phone industry analysis is conducted, including domestic and global mobile phone market status, Taiwan handset manufacturing supply chain. It also looks at Taiwan handset makers’ market position in the global industrial environment. This chapter stresses the threats of domestic enterprises when facing global main handset players, which makes them face more stress and problems as a result of CSR. Chapter 4: CSR challenges facing Taiwan handset ODM/OEM firms In the beginning we will look at the criticism and warning to handset global brand names from the aforementioned report of SOMO. In addition we analyze potential requests and conducts required by these global players to their ODM/OEM firms in the face of CSR. These requests and conducts can subsequently impact Taiwan mobile phone manufacturing industry. In a bid to look at the current circumstances of domestic handset makers’ CSR operation, we use ICT’s CSR questionnaire as a reference to design a simplified version, and distribute to TSE and GTSM listed handset ODM/OEM enterprises. According to the questionnaire result, we find some current drawbacks and propose solutions. Chapter 5: Suggestion and conclusion In this chapter we are looking at trends and overall CSR challenges facing domestic enterprises in Taiwan. Practical strategies and directions are proposed. In terms of promotion, implementation, and establishing CSR mechanism, this dissertation proposes that firms start from Corporate Governance to CSR, and develop in more CSR aspects based on their previous Corporate Governance experience. This article also cites TSMC as a role model for CG and CSR, hoping that firms to follow suit and for this island to create more globally renowned enterprises. Key words: Corporate Social Responsibility, Multinational Enterprise, Handset ODM/OEM, CSR Initiatives, CSR International Standard, Corporate Governance, Corporate Sustainable Development, Supply Chain, Supplier

今 (2008) 年，全球規模排名前三大的電腦展，從1月開始美國拉斯維加斯的CES展、3月的德國漢諾威的CeBiT展，到6月在台北的Computex展，數千家之參展廠商，數十萬之買主與參觀人士，不約而同，大家的主訴求都是「綠色」與「節能」。向來，三大電腦展都是未來產品的風向球，加上從美國前副總統高爾的紀錄片「不願面對的真相」看到地球暖化現象日益嚴重，石油價格也不斷再創歷史新高，的確讓人感到這個世界將變得更為綠色，當人們愈來愈重視自己居住的這個環境與資源，也宣告「綠色產品、綠色消費」的時代正式來臨。 近年來一波波的綠色浪潮，如同過去十餘年間的網路興起，所產生巨大的改變一般。全球環保意識覺醒，尤以歐盟一向以高環保標準為最，陸續在2005年8月起推行的三大環保指令：WEEE(回收化)、RoHS(無毒化)、EuP(節能化)，超過80％的環境衝擊都跟產品設計有緊密關聯；是故，整合環境考量因素而成綠色產品的生態化設計作法，將會是企業最有效的方法。 上述WEEE 及RoHS兩項已於2006 年7月1日後，正式對輸出到歐盟各國的產品中全面實施管制，而日本、韓國、中國等國及美國(部分州)等，亦在2007年初立法通過並已實施，此股全球化之綠潮，已是勢不可擋；第三項的EuP (Energe using Product)「耗能使用產品之生態化設計指令」，歐盟各國已大多立法制定完成，部分國家還一併通過違規罰則，預計在2009年第一季起開始啟用，屆時勢必又將再度啟動第三回合的環保大挑戰。 我國對歐盟之貿易額佔了總體的比重極大，於2007年，我國出口到歐盟各國之電機、電子產品等金額超過逾NT$3,000億，企業也決不容忽視這廣大的市場商機。本研究的個案公司向來對環保意識相當重視，亦積極地關注在永續發展與環保議題上，所設計製造的綠色產品也行銷全球；現今的設計趨勢都以綠色、節能為導向，身處電子、電機產業的一員，面臨這項嚴峻之挑戰，更需即早因應，通過這些環保規範檢測，才能確保產品順利銷往歐盟。 本研究乃透過個案公司於過去三、四年中，利用 6 Sigma 的DMAIC循環改善手法，搭配ISO 9000/14000品質/環境管理系統以有效整合，組成專案團隊運作，成功導入6 Sigma WEEE / RoHS等專案，且比2006年7月1日的法定實施期限日，提早一季的時間完成歐盟WEEE及RoHS所有綠色產品之設計，並在符合法定時程/品質要求/客戶滿意等情況下順利出貨。 爰此，以綠色設計為整體考量因素，建置成一套標準化的流程機制，應用到EuP新環保規範中，進行產品節能、生命週期等多項評估，提升生態化設計能力。EuP雖與RoHS/WEEE的指令訴求內容互異，但本著6 Sigma RoHS過去分析及改善等手法，藉由嫻熟運作之科學管理模式，來縮短研發時程；目標為：提早一季時間完成產品設計，且品質符合環保規範驗證之出貨準備；期間雖會遭遇諸多問題與困難，但以6 Sigma經驗豐富之優秀成員組成的團隊，將採絕佳默契、合作無間的精神，順利於今年底達成任務，也為個案公司大幅提升環保戰力之全球競爭優勢。 關鍵字：限用有害物質指令、耗能使用產品指令、生態設計、國際標準組織、六標準差專案管理。 / In the world’s top three exhibitions of the electronic industry this year - namely CES of Las Vegas in January, CeBIT of Hanover in March, and Computex of Taipei in June, the main theme is the same: Green Technology and Energy Saving Products. Mr. Al Gore’s ‘Inconvenient Truth’ has unfolded future disasters caused by global warming, together with recent oil price hikes over US$140 a barrel, all these environmental and energy crisis have hastily ushered in the ‘Green Product Epoch.’ The European Union led the wave of Green Products by issuing the WEEE (Waste Electrical Electronic Equipment) directives in August 2005 which aimed at reducing E/E waste disposal through reuse, recycle and recovery, followed by the RoHS (Restriction of Hazardous Substance) directives enforced on July 1, 2007. EuP (Energy using Product) is the latest set of directives which will be implemented in 2009. Since more environmental impacts relate to product design, the green product ecological design incorporating environmental factors is most effective method. These regulations will greatly affect members of global E.E product supply. Taiwan had a big trade count with EU in the past time, so it will be caused more impacted as well. Therefore, many countries have regulated new national standards, many Taiwanese firms are making great efforts on the issues of Eco Design for energy saving to meet the trend on environment protection as earlier as possible and to provide operational producers for the business toward green global supply chain. For enterprises to implement environmental management system and to establish green product design and production by ISO9000 / ISO 14000 systems, and there are many procedures, validation and testing need to by 6 Sigma DMAIC improvement methodology. This case study proposes a model to include the RoHS green product into quality system successfully in 2 years ago, next case is provided to verify the model and justify how a firm can efficiently use the proposed model and empirical experience to meet product certification requirement into the system. The findings of this research can support other enterprises to implement appropriate model to integrate green product with framework of ISO9000/14000 quality/environment management system by 6 Sigma process. This is also suitable for a firm to upgrade its management system to meet various green requirements as WEEE, RoHS and EuP. The study is still enphasised many Taiwan manufacturers are tempted by the success of 6 Sigma in the western world and are now in the process of introducing 6 Sigma into their organizations. The push to further reduce costs has urged the firms to use 6 Sigma to regain their competitive positions in the global economy. Keywords: RoHS, EuP, Eco Design, ISO, 6 Sigma Managment

國內規章之規範工作在服務貿易總協定第六條第四項即表明須加以進行，且此類貿易障礙確有處理之必要。本論文鑑於規範國內規章之必要性以及談判上之困難，擬探討服務貿易總協定第六條第四項就資格要件、程序、技術標準與核照條件等措施擬定必要規範之可行性。 為減少資格要件與核照要件不必要之貿易障礙，各會員國在就此等要件作規定時，最重要的就是必須將對外國服務供給者或廠商的一切要求予以具體明文化，而這些要求只須確保達到服務品質即可，而不必過於苛刻、意圖阻礙貿易。在國內規章規範中要求會員國去除與服務品質無關且會造成服務供給限制之規定，並可鼓勵會員國間簽定相互承認協定或單方自主給予認許，另外也應鼓勵會員國參考相關國際機構所制定之標準。 在資格程序與核照程序方面，國內規章規範中應要求會員國將資格程序與核照程序事先設立、公開可取得、客觀、去除與服務品質無關且會造成服務供給限制之程序規定，並鼓勵各國主管當局推動簡化的行政程序，減少不必要之人力、物力浪費。 在規範技術標準上，可要求會員參考相關國際組織所發展出來的國際標準，或鼓勵會員間簽定相互承認協定就彼此採用之技術標準予以承認，並要求會員客觀考量其他會員採用的技術標準，若不准許該項標準應提出拒絕理由以避免會員採取之規章措施不合理而造成貿易障礙。此外，在國內規章規範中要求會員公布有關之技術資訊。 有些貿易障礙並不顯見於國內規章上，無法透過查看他會員之法令規定就足以斷定有阻礙貿易之嫌，況且，有時情況國內體制僵化無法立即作出改變，或國家資源與財力有限無法作出變革，而非會員故意藉此來阻撓貿易，這些障礙並無法單靠規範國內規章就可以解決，往往須配合政府體制之革新，以達成去除不必要障礙之目的。故，規範國內規章與政府國內規章革新應是相輔相成的。 由本論文的討論可知規範國內規章基本上是可行的，只是在談判上須兼顧各國面對的困難及國家間的利益衝突，才可很快地制定出國內規章規範，而規範之具體成效的展現，尚須各國政府內部國內規章革新之配合，才能去除不必要之貿易障礙，早日達成服務貿易真正的自由化。