本文旨在介紹如何藉成本╱效益分析作為達到保護海洋環境免受洩油污染嚴重損 害之目的。在選擇所謂最有效的策略與方法時，牽涉因素相當複雜，首先需面對 如：究竟所提出的海岸保護系統對於減輕漏油污染所造成的損害具有甚麼價值等 問題。回答以上問題所需相關評估之完整而精確的數據包括：污染風險、所導致 的危險、以及保護之成本與有效性等。而所導致的危險只針對各個團體與單位所 關切的經濟、社會、及生態等各方面所衡量的後果。

　　　　　This paper discusses the development of guidelines for the determination of protection strategy and degree of protection for the marine environment from being damaged by oil spill through cost/benefit analysis. Full and precise data of pollution risk, resulting damage, and the cost and effectiveness of protection are considered important in this analysis. For damage assessment measurement of economic, social and ecological consequences for various parties concerned are needed.