全球暖化已成為大多數國家近幾年所關心的議題。雖然臺灣政府於2010年5月所核定的「國家節能減碳總計畫」之中，儘管減量目標及原則業已確立，但未充分探討各別產業的面臨碳排放管制時所造成的影響，因此，臺灣各產業或次部門究竟應承擔多大的減量責任仍是混沌不明。 為了更清楚瞭解碳排放管制對於臺灣工業部門之各產業的影響，本文以方向性距離函數，估算工業部門中14個產業367家上市櫃、興櫃和公開發行公司於2005年至2010年，在不同電力消費所產生的CO2之責任歸屬情況下之生產效率及汙染減量成本，以反映各產業於管制下的機會成本，便於鎖定某些產業或公司，來賦予減量責任。結果發現，各產業在實施碳排放管制後的效率水準，會高於未實施碳排放管制時的效率水準，且各產業的平均總汙染減量成本與每噸二氧化碳減量成本相差甚大。而臺灣尚未通過相關法規以規範各產業二氧化碳排放水準，若各產業節能技術或政府相關配套政策未改善，倉促實施碳排放管制，除了對管制對象的產生影響外，也可能間接衝擊未管制對象。政府除了加強輔導各種產業從事節能技術外，也需要適當的公布各產業各公司的各種汙染排放量資訊，以供各界研究碳排放管制或其他汙染排放管制對社會的影響。 / Global warming has become the topic of most countries which concerns things in recent years. Government sets up CO2 reduction objectives and principle in “General National Plan for Energy Saving and Carbon Reduction” in 2010, but the plan doesn’t probe effect of CO2 regulation which different industries. Therefore, it is unknown that different industries should be responsible for the abatement of CO2. In order to clearly understand effect of CO2 regulation for Taiwan industrial sector, this paper use directional distance function to estimate production efficiency and pollution abatement cost of 367 public companies in 14 industries in industrial sector from 2005 to 2010, and to reflect different industries’ opportunity cost under CO2 regulation. Production efficiency of different industries after the implementation of CO2 regulation will be higher than before the implementation of CO2 regulation. On the other hand, different industries have a variety of average pollution abatement cost and pollution abatement cost of CO2 per ton. However, Taiwan has not yet adopted the environment laws to set up industrial CO2 emission level, if the government hurriedly implemented CO2 regulation for Taiwan industrial sector, may be indirectly influence other sectors. Hence, the government should not only urge that industries must be engaged in energy-saving technologies, but also announce companies’ various pollution emission information which provides research institutes to analyze effect of social welfare under CO2 regulation.