國內法律經濟學發展至今，基本入門文獻仍缺乏，學者間也缺乏共同接受的基礎理論，本文撰寫即以此二者為目標。本文第二部份首先介紹經濟分析的最基本觀念，並說明法律學領域適用經濟分析方法的空間；第三部份敘述兩個主要法律目的－財富極大和公平正義，以及從事經濟分析所使用的方法－序列分析、財富極大、成本極小；第四部份探討法律手段的成本及其與精確的關係；第五部份闡述經濟分析的限制，以避免有經濟分析的錯誤印象；第六部份說明經濟分析所採取的四個步驟；第七部份歸納前述觀點，作為本文的結論。

　　　　　Until now there is still few materials exploring fundamental theory of Law and Economics in Taiwan. There is also still no common ground on which Lawyers and Economist researching on this field may agree. This thesis attempts to further the goal of providing fundamental theory and a common ground of Law Economics. Part two introduces the fundamental concepts of Law and Economics. Part three narrates the two main purposes, wealth maximization and equity, of Law, and cardinal analysis, relation of wealth maximization and utility maximization, cost minimization. Part four explores the cost of legal means and its relation to accuracy. Part five explains the limitations of economic analysis. Part six clarifies the four steps of economic analysis of law. Part seven is the conclusion.