本文採用臺灣省21縣市之混合資料（pooling data），探討臺灣地區環境政策、人力資本對環境品質影響之主要實證發現，政府採用社會策略對水污染減少及綠化條件增加是具有效果；法規策略並未有顯著的效果；財政支出對空氣污染及水污染之減少與綠化條件之提升並未有顯著的效果；而採用提高國人所得，對減少空氣污染及水污染並提升綠化條件是具有效果。政府財政支出與空氣污染呈 U 型關係，而與水污染及綠化條件呈倒U型關係。擁有較高教育程度的縣市，具有較佳的環境品質，故政府可考慮運用提高國民教育程度作為改善環境品質的策略之一。

　　　　　This project is based on the pooling data from 21 cities and counties in Taiwan to explore the impact of environmental policy and human capital on environmental quality in Taiwan area. The research results indicate that the social strategy has an effective impact on decreasing water pollution and increasing green conditions. The strategy of regulation does not work effectively. The governmental financial expenditure does not show great effects on decreasing air pollution and water pollution and increasing green conditions. On the other hand, increasing GNP does reveal the great effectiveness. The relationship between the financial expenditure for government and air pollution shows a U-shaped relationship. And the relationship between water pollution and green condition indicates an inverted U-shaped relationship. The cities with higher education level have better environmental conditions, so the government may consider increasing citizens' educational level as one of the strategies to improve environmental quality.