近年食品安全事件中，我國因罰則不重致控管不彰，在食品安全管理驗證標準中，ISO 22000 標準是國際有效的食品安全控管體系，透過循環機制及嚴謹文件化要求，可讓控管機制更完善。經濟部工業局於104 年9 月23 日，廢止「食品GMP 推行方案」，改組民間組織- 台灣食品優良協會（TQF），納入消保、通路團體，並採取追蹤追溯、加強稽核、取得國際組織認同等措施。本研究針對ISO 22000 與TQF 進行比較分析，探討我國食品安全管理之缺失，並以ISO 22000 導入驗証，再請專家審核食品安全控管與稽查機制之可行性，再修正。彙整食品安全管理驗證及食品安全衛生管理法，並參考學者林宜隆教授所提出DEFSOP Model 之四大階段作為核心，建構食品安全控管與稽查機制之核心指標。期暸解食品安全控管與稽查的有效控制指標，建構我國食品安全控管與稽查之機制。本研究顯示我國食品法規訂定不周延、未落實風險管理及有效執行公權力，檢驗設備因經費短絀、導致檢驗技術無法提升，食品檢驗程序繁雜，稽查人力不足、專業能力須提升，食品控管分屬不同管轄機關、檢驗方式不同，未能有效控管。本研究整合ISO 22000 之應用，提出食品安全控管與稽查機制，以實驗室（ ISO17025）、標準作業程序（ISO 22000）、檢驗稽查人才（ISO 17024）為核心，導入需求面、供給面、環境面，進行PDCA 循環持續改善。以稽查大隊抽樣檢驗、民間稽核、政府控管，三線各司其職，並落實食品流通足跡管理。103 年2 月修正之「食品安全衛生管理法」，已納入該「食品三級品管」概念。

In recent years, food safety incidents, because our cause is not heavy penalties Control Manager failed, verify the food safety management standard, ISO 22000 is an international standard effective food security control system, through the circulation mechanism and strict documentation requirements, allowing control pipe mechanism is more perfect. Industrial Development Bureau, Ministry of Economic Affairs in 2015 years on September 23, repeal ＂food GMP implementation plan＂ to restructure non-governmental organizations - the Association of Taiwan Food excellent (TQF), included consumer protection, access groups and take tracking and tracing, strengthen auditing, access to international organizations identity and other measures. For this study, a comparative analysis of ISO 22000 and TQF discuss Lack of Food Safety Management, and ISO 22000 import authorization, expert feasibility food security control and auditing mechanisms of the audit, and then amended. Aggregated verify food safety management and food safety and health management laws, and with reference to the four stages of Dr. Yilong Lin DEFSOP Model proposed as the core, the construction of core indicators of food security control and auditing Mechanism. Learn effective control indicators of food security control and inspection of the construction of the mechanism of China's food security control and inspection of. This study shows that Taiwan's food regulations set undistributed not implement risk management and effective implementation of the public authority, test equipment due to funding constraints short, resulting in inspection techniques can not be improved, complicated food inspection program, inspection manpower shortage, professional competence must increase, food control pipe belong to different jurisdictions, different test methods, failed to effectively Control Manager. In this study, the application of integrated ISO 22000, proposes food security control and auditing mechanisms to laboratory (ISO 17025), standard operating procedures ( ISO 22000), inspection and audit personnel (ISO 17024) at the core, the import demand side, the supply side, the environment face, carried PDCA cycle of continuous improvement. In sampling inspection unit, civil audit, government control, three-line duties, and the implementation of food distribution footprint management. 2014 as amended in February, ＂Act Governing Food Safety and Sanitation＂, has been incorporated into the ＂food three quality control＂ concept.