本文主要目的在將無限期最適動態模型中，引進收益函數來代表兩部門 的一般化生產結構，並進而利用其來探討進口關稅變動對經常帳與資本累積的影 響。在文中我們討論了兩種政策，即未預期永久性關稅提高和未預期暫時性關稅 提高。主要的結論有:1.假如一國專業化生產出口財，則此兩種政策均對經常帳和 資本累積沒有影響:2.假如一國非完全專業化生產兩種產品，則此兩種政策對經常 帳和資本累積的影響決定於生產要素的數目和兩部門要素密集度的大小。

　　　　　The objective of this paper is to analyze the effects of the import tariffs onthe current account and capital accumulation in an intertemporal optimizing model. The key feature of the model is that it incorporates productionstructure by means of a revenue function. Unanticipated permanent andanticipated permanent changes in the tariffs rate are considered. It isshown that: (l)if a country is specialized in the production of a single commodity, both tariff policies have no effects on the current account and capital accumulation; (2)if a country is incompletely specialized in the production of two commodities, the results of both tariff policies will depend onthe number of production factors and the factor intensity between the twosectors.