世界貿易組織協定之整體架構，其內容涵蓋了關稅暨貿易總協定、修正1947年關稅暨貿易總協定的瞭解書，以及規範貨品貿易、服務貿易，與智慧財產權的多邊貿易協定等。世界貿易組織協定中的附件1B，即是為規範服務貿易所訂之服務貿易總協定（General Agreement on Trade in Services，以下簡稱GATS）。由於服務貿易相關議題的起步與發展相形較晚，因此各國就世界貿易組織協定達成協議時，GATS中許多議題仍不成熟也缺乏共識，難以有具體之處理與規範。但是為了能在日後繼續處理這些未完成的議題，因此，乃在GATS條文中分別規定相關文字，要求會員在WTO成立生效後應繼續這些議題的討論與處理。 GATS中這些要求留待日後處理的內建（built-in）議題，分別規定在第6條第4項（國內規章）、第10條第1項（緊急防衛措施）、第13條第2項（政府採購）、第15條第1項（補貼）、以及第19條（特定承諾之談判）。其中，關於特定承諾談判的要求是屬於漸進式自由化的議題，其餘四項議題則是關於GATS規則之議題。由於GATS各項內建議題均頗為複雜與困難，對GATS整體架構都有一定程度之影響，其發展具有相當之重要性，從而本文期望能針對GATS規則制定的議題進行整理與分析，並在相關資料評估的基礎之上，提供若干之建議以供參考。惟鑑於時間與篇幅的考量，本文將限縮著重在緊急防衛、政府採購以及補貼等三項內建議題的討論上。 由於發展程度與個別國家的考量有所差異，已開發國家以及開發中國家對於此等議題的主張不盡相同，本文嘗試就此三項議題依序以第二章、第三章、第四章分別加以探討，透過整理、瞭解此三項談判的基本發展、重要爭議與相關之討論意見，就此三項談判的相關資料、重要爭議或討論意見予以扼要分析與適當論述，同時在目前的談判進度下，本文嘗試從開發中國家與已開發國家之不同立場為討論之出發點，並以前者立場作為我國之談判基調，並視我國實際情況作出調整，進而提出對此三項議題之評估與分析，以瞭解個別議題目前討論的進展，以及相關主張可能產生之影響。 最後，本文在前述各章的評估與分析的基礎之上，在第五章分別就此三項議題提出本文之建議，期望能提供相關研究人員以及有關當局作為參考。 / This thesis focuses on the three ongoing issues of the GATS built–in agenda - the negotiations on emergency safeguard measures, government procurement, and subsidies. These three issues were too complicated to be dealt with properly in the Uruguay Round, so the issues left were regulated in Articles X, XIII and XV of GATS, which mandates members to resolve the issues in the future. Because each country’s developments and considerations are widely different from one another, developed and developing countries did not achieve consensus on these issues. This thesis attempts to introduce and analyze the different discussions and opinions on these three issues. Besides the introductory Chapter, the thesis consists of another four parts. Chapter 2 first introduces and clarifies controversial issues on emergency safeguard measures, and then analyzes the three main proposals about ESM (emergency safeguard mechanism) and estimates the most recent status of the issue. Chapter 3 deals with government procurement under the GATS. After reviewing the history of the negotiation, attention is paid to the proposal from the European Community (hereafter “the EC”). Because the proposal involved with a fierce debate over market access, the EC proposal on a framework for rules for government procurement of services could not be accepted by most developing countries. Therefore, the issue has made little progress in the past years. Chapter 3 concludes with some commentaries on the issue. Chapter 4 turns attention to subsidies in services. Article XV of GATS mandates members to enter into negotiations with a view to develop multilateral disciplines which would avoid the distortive effects that subsidies in services may have on trade in services. The negotiation on subsidies in services, however, involves many important issues, such as the necessity to regulate subsidies in services, the definition of subsidies in services, elements of rules, etc. Although members made efforts to address these questions, nothing concrete has been achieved. The last chapter consists of conclusions and recommendations.