本文分析美國法院近年的判決見解，從法院認為應謹慎適用政治問題原則，到Massachusetts v. E.P.A一案法院肯認排放之二氧化碳屬於污染物，政府有義務規範新温室氣體排放標準，以及二氧化碳排放與氣候變遷損害事實間之因果關係。同時探討美國產品責任、妨害行為、過失責任等形成氣候變遷損害賠償責任理論。最後，藉由損害移轉與分散的思維，透過保險機制落實氣候變遷損害賠償責任社會化，由責任保險督促潛在加害人防治氣候變遷，並協助潛在被害人獲得合理的損失填補，期能作為我國環境責任法制之參考。

This article analyzes the views assumed by the courts of the United States in recent years, which range from cautious applications of “political issue” principles to the Massachusetts v. EPA Case, in which the court ruled the emission of carbon dioxide as a pollutant, that the Government is obligated to regulate new criteria for greenhouse gas emissions, and established the causal relationship between carbon dioxide emissions and damages caused by climate change. This article also explores the liquidated damage theory on U.S. product liability, nuisance and negligence arising out of climate change. Finally, by virtue of damage transfer and decentralized thinking, as well as through socialization of liquidated damages, the losses caused by climate change are spread and absorbed by insurance mechanisms, which could urge potential offenders to prevent and combat climate change by liability insurance and assist potential victims to remedy loss at a reasonable level. It is hoped that this study can serve as a reference for the legal system of environment responsibility in Taiwan.