1986年GATT首度將紡織品回歸自由貿易之議題納入烏拉圭回合談判。歷經八年冗長且困難的談判，各方終於妥協、訂定出紡織品與成衣 協定（ATC）。依ATC規定，紡織品配額措施自2005年起解除設限，自此全球紡織品貿易正式邁入自由化，而紡織品也面臨更激烈的價格競爭 。對我國而言，紡織業是當前重要創匯產業之一，如何因應全球配額取消的影響，值得深入研究。本文旨在分析全球紡織品貿易現狀、設限解 除後國際紡織品貿易的動向與變化，以及對我國紡織業的影響，進而提出政策建議。

GATT first included the issue of free trade in clothing and textiles as a target of the Uruguay Round of talks in 1986. After eight years of lengthy and difficult negotiations, accord was reached and WTO members signed the Agreement on Textiles and Clothing (ATC). The ATC stipulated that all quotas be eliminated by the end of 2004. Hence, 2005 ushered in the formal liberalization of the global textile trade, which was expected to generate intense price competition in the global textile market. As the textile and clothing trade has high political sensitivity for both importing and exporting countries, it is likely that any future upsurge of protectionist sentiment will affect the development of the global textiles market. For Taiwan, the textile industry has played an important role in the course of economic development and has been a major contributor to the country's foreign exchange reserves. The purpose of this paper is to analyze the current state of global trade in textiles and the trends and changes that have followed quota elimination, assess their impact on Taiwan's textiles market, and make related policy recommendations.