在新回合農業談判中，現有糧食援助規範是否會產生商業排擠與間接出口補貼效果引起許多爭論。本文由《過剩處理與諮商義務之原則》出發，探討其與 WTO 談判之關連性，並剖析對我國的影響與因應之道。本文發現未來 WTO 對於糧食援助之要求將轉趨嚴格，我國的「糧食人道援外作業要點」原則上雖符合 WTO 未來新規範之方向，但在規範的陳述與對糧援類型的定義上仍略有差異。為了確保我國糧食援外工作得以持續推展，我國必須在談判中爭取實物糧援於非緊急情況時得以實施，以及糧援需求評估資料之透明化，並透過民間慈善團體之合作管道來提高援外工作的執行率。

During the WTO Doha Round agricultural negotiations, there are many debates about whether the existing food aid rules are responsible for creating commercial displacement and indirect export subsidy effects. This study begins with investigating the relationship between the “Principles of Surplus Disposal and Consultative Obligations” and the WTO negotiations, followed by exploring the implications of new WTO disciplines on Taiwan’s food aid policies. We find that the negotiation is working toward more effective disciplines on in-kind, monetization and re-exports. Although Taiwan’s food aid policy is fundamentally in accordance with the spirit of the new Round, a distinction between emergency and non-emergency food aid should be made. Proposals toward maintaining in-kind food aid during non-emergent cases and releasing demand assessment information are also needed to address the needs of the recipient countries. To increase the effectiveness and efficiency of food aid, Taiwan’s food agencies should devote more effort to co-operate with the international agencies and charity groups.