本文根據社會福利的概念及社會福利變動估計方法，探討經貿自由化下臺灣地區牛肉市場營運之社會福利效果。依福利效果分析顯示，國內牛肉市場處於非完全競爭市場之狀態，關稅與非關稅方面的保護對國內生產者並未產生保護作用 (因行銷過程競爭不完全)，而卻造成消費者福利損失與社會成本加大。事實上，牛肉開放進口有帶動牛肉國內需求增加，對國內養牛事業亦有發展且不損及消費者權益與福利，值得農政當局珍視。

　　　　　This study provides a welfare analysis of the Taiwan beef market and obtain the measurements of real welfare effects since economic deregulation policies are imposed. The empirical results indicate that the beef producer may not have welfare gains when some protective regimes e.g. tariff or nontariff regulations are advocated due to nonperfect competition in this market. In fact, beef imports would induce domestic demand for beef and hence give more opportunities to domestic producers to produce beef and its related product.