兩岸貿易救濟議題的處理，隨著臺灣廠商之進出口對中國大陸市場依存度日漸增高而益形重要。中國大陸「保障措施條例」係依據WTO防衛協定而定，故有相當部分之規定已與國際經貿法律整合，使得防衛措施之採行較具合理性。經貿體制更加透明化及公平合理，可降低經營之風險與成本，對我國廠商及國際貿易關係的可預測性皆有正面的助益。但由於仍有部分規定末臻明確，且未完全與WTO一致，故在制度的設計上，亦未必能有效限制該國濫用之可能。另一方面，更重要者，係中國大陸在實務上對如何執行防衛措施欠缺經驗，對WTO爭端實務亦缺乏瞭解，其對「部分鋼品保障措施案」之處理，處處顯示出其與國際規範要求之落差。此除對我國廠商的貿易利益造成不公平的影響外，亦使中國大陸未來有面對他國透過WTO爭端解決機制控訴之可能。臺灣作為中國大陸重要的出口來源國，有必要正視兩岸在防衛措施救濟之處理。

　　　　　With Taiwan's increasing dependence on the Mainland China's market, the issue of trade remedies is getting more and more important to Taiwan. To carry out its promise to abide by the rules of the WTO, China has set up and revised a number of laws and regulations, including the PRC Regulation on Safeguard Measures. Generally speaking, the content of the abovementioned Regulation roughly complies with China's obligations under international trade law, and improves transparency and reasonableness of investigation and implementation of safeguard measures. The transparency and reasonableness of trade regime will be advantageous to reduce the operational risk and increase the predictability of cross-Strait trade relations. However, it still has certain inconsistency and ambiguity between the PRC Regulation and the WTO Agreements, which probably can not prevent the safeguard measures from being misused. In addition, China's lack of experience in carrying out safeguard measures and in dealing with WTO disputes is worthy to be noticed. For instance, the reports and decisions made by competent authorities in the case of China's definitive safeguard measures on certain steel products announced on November 19, 2002 are still far from the requirements of international trade !aw. This kind of situation not only impairs the trade interest of Taiwan's trader but also increase the possibilities of disputes which China has to face. As an important importer of Mainland China, Taiwan shall pay more attention to the cross-Strait regimes of trade remedies and learn how to cope with China's safeguard measures.