2014年及2015年國內發生兩起重大的空難事件，使得國內飛航安全之議題又受到國人的重視。然當空難發生時，為減少損失，緊急應變處理乃為救援之關鍵因素。另外，在安全管理系統(Safety Management System, SMS)中，「緊急應變計畫之協調」係屬於「安全政策與目標」之項目，因此本研究將詳加探討航空器失事後之緊急應變風險因素。為達系統性之考量，本研究利用AcciMap意外事件分析為架構，並佐以決策實驗室分析法(DEMATEL)與分析網路程序法(ANP)進行研究。最後，本研究發現良好之「聯合演練」、完善之「地方政府之地區災害防救計畫」與「監督機制與跨單位整合」之緊急應變能力，將有助減少應變過程中產生疏失，且為緊急應變處理之優先改善項目，可提升航空器失事之緊急應變處理效率，降低應變過程中之疏失。

According to the records of Aviation Safety Council (ASC) from 2005 to 2014 in Taiwan, the average aviation accidents rate of transportation operation category airplane was 5.18 per million departures. Many organizations may emphasize risk factors analysis of aviation safety rather than emergency response which can be either a neglected or urgency condition. Therefore, there will also be many uncertain risks in the processes and the procedure needed to be improved. The purpose of this study is to identify the risk factors grouped into five levels based on AcciMap theory. Decision Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) methods are used respectively to analyze the causal relationship and the relative importance of these 20 risk factors via expert questionnaire surveys. Moreover, there is a case study of TransAsia GE235 accident to verify the credibility of the risk factors by using correlation analysis. The result suggests that the top three rankings for the risk factors in emergency response are ＂Joint training＂, ＂Disaster Prevention and Response Operation Plan from local government＂ and ＂Supervisory mechanism and cross-department integrated,＂ which have a high implementation priority. This paper contributes to emergency response to aircraft accident by developing an AcciMap and the relationship among the risk factors, thereby helping management authorities, airports and airlines improve major operational and managerial weaknesses, reducing the failure possibility related to emergency response to enhance the efficiency as well.