事業廢棄物處理問題顯然是世界各國近年來最為嚴重要與急需解決的保議題之一。事實上，事業廢棄物所形成的問題並非於一朝一夕之間，只不過以往各國均過於強調經濟發展，而忽略了這一具有長期性及潛在性的環境風險危害。很多國家的政府與社會大眾都是只有等到極為嚴重的事業廢棄物問題爆發時，才會開始正視及檢討這一課題。美國「超級基金」(Superfund)制度便是在這樣背景下的產物。我國事業廢棄物處理的問題，也在高雄楠梓電路板事件發生後得到國人及政府的普遍關切。為了能使正在草創階段的我國事業廢棄物處理政策能夠有所借境，以免重蹈美國事業廢棄物處理的危機，我們將徵引美國超級基金計畫做為經驗輔證，並且全面檢討我國現行事業廢棄物處理政策的執行情形，以期能給予我國事業廢棄物處理政策一些啟示及建議。

　　　　　One of the most serious environmental problems by all the countries in the world is hazardous waste cleanup. However, this problem didn't occur suddenly. At the expense of environmental quality, most countries always put too much emphasis on economic devlepment and paid no attention to the potential risk of hazardous wastes until an accident happened. In reality, Superfund was enacted as a result of Love Canal accident in the United States. In Taiwan the problem of hazardous waste cleanup was culminated in the occurrence of Nan Tz Circuit accident. In order to take precautions for Taiwan's haz- ardous wastes management policy, the main purpose of this paper is to deeply in- vestigate the implementation of Superfund in the United States and draw lessons from this experience.