本研究以臺灣《海洋污染防治法》為核心研究對象，透過條文結構分析與實質規範檢視，並輔以法律比較法及案例分析之研究方法，系統性評析該法與當前國際海洋環境治理體系之合致程度。研究範圍涵蓋五項關鍵的國際海洋環境公約，包括《聯合國海洋法公約》（UNCLOS）、《防止船舶造成污染國際公約》（MARPOL）、《船舶壓艙水及沉積物管理國際公約》（BWM）、《油污損害民事責任國際公約》（CLC）及《國際油污損害補償基金公約》（FUND），藉以檢視我國海洋污染防治法制在責任配置、執行機制與制度設計上的國際接軌程度。
研究結果顯示，臺灣現行海洋污染防治法制在形式上已建構基本規範架構，並於部分條文中參照國際公約制度設計，惟在實際運作層面，仍與國際海洋法制實踐存在若干結構性落差與執行瓶頸，主要體現在以下四個核心面向：
第一，污染責任與補償制度尚未臻於完備。雖然《海洋污染防治法》已導入無過失責任原則及部分強制保險設計，並設置相關基金以支應初期應變與調查作業，惟現行補償機制規模有限，且未建立與國際補償基金制度相當之完整財務架構，致使在重大污染事件中，污染者無力賠償之風險，可能轉由國家與受害者承擔，形成制度性風險外溢。
第二，港口國管制（Port State Control）制度之執行力仍顯不足。相較於MARPOL公約與國際港口國管制體系之實務標準，臺灣現行檢查作業在組織設計、技術準則與執行密度上，尚未形成統一且專責之制度架構，導致法規落實程度與國際標準之間存在明顯落差。
第三，海洋污染防治法制呈現高度碎片化特徵。相關權責分散於環境部、農業部、交通部、海洋委員會等多個中央部會及地方政府，惟現行法制未賦予統籌調度之跨部會治理機制，致使政策執行過程中易生資訊斷裂、權責不清及應變效能不足等結構性問題。
第四，受限於國際政治現實，臺灣難以正式參與UNCLOS公約、IMO組織、MARPOL公約及相關多邊海洋治理機制，導致在區域與全球層次的資料共享、技術合作及緊急應變體系中處於邊緣位置。儘管我國採取「自主對齊」（voluntary alignment）策略調整國內法制，惟因缺乏正式通報與驗證機制，其制度實踐仍不易獲得國際社會充分認可。
基於上述分析，本研究認為，面對海洋環境風險日益升高與治理需求持續複雜化之趨勢，臺灣海洋污染防治體系亟須進行前瞻性制度調適。未來改革方向宜著重於強化跨域治理整合能力、建構具彈性與動態調適特質之法制架構，以及深化區域層級外交與非正式合作平台之運用，以作為後續政策及法制調整與學術研究之重要依據。

This study examines Taiwan’s Marine Pollution Control Act through a combined structural and substantive legal analysis, employing a comparative law approach to assess its consistency with the contemporary international marine environmental governance framework. The analysis focuses on five core international instruments: the United Nations Convention on the Law of the Sea (UNCLOS), the International Convention for the Prevention of Pollution from Ships (MARPOL), the International Convention for the Control and Management of Ships’ Ballast Water and Sediments (BWM), the International Convention on Civil Liability for Oil Pollution Damage (CLC), and the International Oil Pollution Compensation Fund Convention (FUND).
The findings indicate that while Taiwan’s current legal framework has formally established a basic regulatory structure and partially reflects international norms, significant structural gaps and implementation challenges remain when compared with prevailing international legal practice. These deficiencies are particularly evident in four key dimensions.
First, the liability and compensation regime remains incomplete. Although the Marine Pollution Control Act incorporates elements of strict liability and compulsory insurance inspired by the CLC/FUND framework and establishes dedicated funds for emergency response and investigation, the overall compensation mechanism remains limited in scale. The absence of a comprehensive fund system comparable to international compensation regimes creates a structural risk whereby the financial burden of major pollution incidents may ultimately be borne by the state and affected parties.
Second, the enforcement capacity of Port State Control (PSC) is insufficient. In contrast to the established international practices under MARPOL and regional PSC regimes, Taiwan lacks a unified institutional framework, standardized technical guidelines, and a specialized enforcement authority. As a result, inspection frequency, compliance levels, and enforcement effectiveness remain below international benchmarks.
Third, Taiwan’s marine pollution control regime is characterized by institutional fragmentation. Regulatory responsibilities are dispersed among multiple ministries and local governments, including the Ministry of Environment, the Ministry of Agriculture, the Ministry of Transportation and Communications, and the Ocean Affairs Council. The absence of a legally mandated cross-ministerial coordination mechanism has led to information discontinuities, overlapping mandates, and reduced effectiveness in policy implementation and emergency response.
Fourth, Taiwan’s limited participation in multilateral maritime governance frameworks such as UNCLOS, the International Maritime Organization (IMO), and MARPOL constrains its integration into regional and global mechanisms for data sharing, technical cooperation, and coordinated emergency response. Although Taiwan has pursued a strategy of “voluntary alignment” by adapting its domestic legal system to international standards, the lack of formal notification and verification mechanisms undermines international recognition of these efforts.
In light of escalating marine environmental risks and increasingly complex governance demands, this study argues that Taiwan’s marine pollution control framework requires forward-looking institutional adaptation. Future policy development should prioritize enhanced cross-sectoral governance integration, the establishment of a dynamic and adaptive legal framework, and the strategic utilization of regional diplomacy and informal cooperation platforms. These directions provide a critical foundation for both legal reform and future research on marine environmental governance.

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