本文嘗試以超越對數成本函數模型，探討我國調整現行稻米政策以因應　WTO 新 農業規範時，對國內稻米市場生產資源使用結構之影響效果。 實證結果發現：（ 1 ）土地 、勞動、資本、及中間投入等稻米生產因素本身價格彈性係數皆小於一，說明稻米生產因素 使用結構調整之不易。由於稻米產量逐年遞減，四種生產因素皆呈現不同幅度之減少趨勢， 顯示四種因素皆具正常因素之特性； （ 2 ）在各種政策方案下，至 2000 年時勞動費用 佔總成本比例為最高，達 64.8%，顯示國內稻米產業仍屬勞力密集產業，在工資逐年高漲使 成本持續提高的條件下，實難與國外大規模農場且技術密集之稻米產業競爭； （ 3 ）若政 府以支持稻米生產為主政策目標時， 以維持現行政策最佳，但為配合 WTO 開放市場之要求 ，不得不開放稻米進口時，則以維持收購制度之政策效果較好；若政府追求社會福利極大化 為主要政策目標時，則逐年減少收購數量之政策效果最佳；若政府考量稻米產業各利益團體 福利均衡之政策權數，並追求政策調整對國內稻米產業衝擊極小為主要政策目標時，可應用 最適控制方法估算最適收購量及庫存量。

　　　　　The current study analyzed the economic impacts of alternative rice policy adjustments upon the rice market and the input structure of rice production in Taiwan. An econometric model was constructed to analyze the benaviors of rice supply and demand. The econometric rice model was then applied to perform policy simulation analyses and to evaluate the economic impacts of alternative policy scenarios. In addition, transcendental logarithmic cost functions were adopted to estimate the elasticities of input demand of rice production; which, in turn, were used to evaluate the economic impacts of alternative policies upon the input structure. According to the empirical analysis results, the negative impacts on domestic rice production under trade liberalization could be less significant if the current government purchase program of rice is persisted; but if the goal policy adjustments is to pursue higher level of total social welfare, it is recommended that the quantities of government purchases be reduced gradually; moreover, while minimized weighted impacts on interested groups is desired, the optimal control techniques could be adopted to estimate the optimal quantities of government purchase, stocks etc.