基因改造是近代科學發展下的新興技術。近年來，全球人口遽增，環境劇烈變化，傳統糧食作物耕作越趨困難。為因應糧食危機，先進大國開始研發基因改造技術於糧食作物的運用。然而，基因改造作物並非沒有風險，除了為環境與物種的多樣性帶來新的危害外，大量基因改造食品若無法確保基因改造成分來源的安全無虞，恐怕將會對人民健康造成嚴重的危害。長久以來，我國是高度依賴他國糧食輸入的自由貿易區，必須開放輸出大國的黃豆、玉米等基改作物的輸入。為確保人民的食用安全，食品安全衛生管理法相應規定刑事犯罪，如：違反制定事前的風險評估與查驗登記的「將未經審查許可之基因作物供作食品原料罪」，以及基因改造食品流入交易市場後，建立追溯系統與基因改造食品成分強制標示的義務的「違反基因改造食品標示義務罪」及「提供基因成分不實數據及未建追蹤系統罪」，希望能運用嚴謹實證科學方法，審慎評估基改作物的風險；同時也藉由標示義務讓資訊公開透明，給人民食用與否的選擇權利。不過，綜觀現行食品安全法令中基因改造食品的管制規定。諸如安全評估辦法的指導原則、基改成量標示的高低、刑事入罪的疑慮，及是否須要統整性的專法規範等，都是值得探討的議題。

Genetic modification is an innovative technique under the modern scientific development. In recent years, the population of the world is growing very fast and the environments have been changing sharply which cause more difficult to grow the traditional food crops. For the sake of solving the food crises, many big developed countries have begun to look into the genetically modified technology which can be applied to farming the food crops. However, genetically modified crops are by no means without risk. Not only will bring the diversity of species of environments to several new dangers, but also serious pollution occurred will harm people's health if the ingredient sources of numerous genetically modified foods are lack of safety ensured. For long time, being a free trade area and relying on food imported, Taiwan opening up its import items such as soybean, corn and other genetically modified food from many big food exporting countries. In order to secure the edible safety of Taiwan’s people, according to Act Governing Food Safety and Sanitation, a prior risk assessment and an inspection registration mechanism have been enacted. After the genetically modified foods entering into the trading market, the regulations as to traceability system and a compulsory component labelling duty have been stipulated. It is anticipated that the risk of genetically modified crops can be carefully evaluated by the method of positive science. Besides, people will be given the rights to choose food by the labelling duty which can make the information public and transparent. Nevertheless, to overview the current Taiwan's food safety statutes relating to governing the genetically modified foods, many points at issue still remain to be evaluated. For instance, the guideline principle for safety assessment, the labelling for genetic modification component, the doubt concerning the criminalizing threshold, and whether the integrated specific rules are required, which are issues worthy of discussion.