油桐樹為我國重要造林樹種，桐籽榨油產製成桐油生質柴油可提供潔淨之生質柴油，有效減緩溫室氣體排放。本文運用供給面產業關聯模型及行政院主計處所編製2006年台灣地區產業關聯表，新增油桐籽、桐油與桐油生質柴油三個部門，模擬當政府分別設立生質能源B2（2%）與B5（5%）之添加比例政策目標時，利用國產與進口桐籽煉製桐油生質柴油以替代石化燃料所帶動之直接與間接經濟影響，並評估政府以休耕農地種植油桐樹做為配套之可行性。分析結果顯示，如僅考慮經濟成本與效益時，進口桐籽方案應為最佳策略，然而一旦納入環境效益之考量，在B2（2%）之添加比例政策下國產桐籽與進口桐籽之效益相當，如將生質能源目標擴大至B5（5%）之添加比例時，種植油桐樹所帶來的正面環境效益，將會使得以國產桐籽料源方案成為可行之策略。

Using tree seeds as raw material for biodiesel can avoid food supply shortages, mitigate fuel price increases, and reduce greenhouse gas emissions. This study employed Cost-Benefit Analysis to assess the economic feasibility of using domestically produced and imported Vernicia fordii (Tung tree) seeds as energy crops on the basis for the objectives of B2 and B5 bioenergy policies in Taiwan. Fallow transfer subsidies and plains afforestation subsidies were also included as considerations for government supporting measures. The empirical model analyzed the Input-Output Analysis, simulating the direct and indirect influences to the domestic economy of the Tung biodiesel industry from the three new industries on the Taiwan Input-Output Table: Tung trees, Tung oil, and Tung biodiesel. Simulation results demonstrate that when bioenergy goals were expanded to B5, the positive carbon sequestration effects brought by the program of planting new Tung trees on fallow agricultural land and using domestically-produced Tung seeds as a fuel source make this program economically feasible.