貿易與勞工之議題，對多邊貿易組織而言，顯然已非新出現之問題。從GATT時代起，此議題即與多邊貿易制度糾纏不休，而直到1994年烏拉圭回合多邊貿易協商完成，甚至1996年新加坡部長會議對貿易與勞工問題做出決議，此問題仍未有顯著之平息跡象，本問題之存在與紛擾，對於藉由推動貿易自由化以促進發展及人類福祉之WTO，有其值得注意之處。本文旨在從多邊貿易制度之規範目的之角度，釐清貿易與勞工問題之本質，確詔兩者之關係如何，以及在如何之狀況及範圍下，兩者之互動能夠相輔相成，以確保WTO會員問正當且公平之發展權益。在瞭解此二者關係之本質及互動之界限後，欲進一步探究應否或如何在WTO法律上進行調整才有可能，並且有助於多邊貿易制度目的之實現及關係之穩定。最後，在調整及確認核心勞動基準在WTO架構之規範定位後，本文更進一步探索勞動基準於WTO法律架構實踐之方法，以及此落實對我國參與WTO多邊貿易之意義及影響。

A debate has raged between developed and developing country governments for several years over whether or not to establish a global agreement on labour standards that would be enforces at the international level through the World Trade Organization (WTO). In order to secure Members legitimate and fair benefit, this article aims to re-clarify the nature of the issues on trade and labour, to confirm the relationship between trade and labour, and to find out on what extant can they mutually reinforce. After realizing the nature of trade and labour issue and the boundary of their interaction, this article further explores how can the interacting mechanism fit with the context of the WTO and help to prompt the stabilization of the WTO legal regime. On the last part, this article, on the basis of the above research, tries to evaluate how the development of trade and labour issue influence Taiwan, as a Member of the WTO, internally and externally.