廢食用油是具經濟價值之資源物,本研究主要目的是以生產者延伸責任之精神與經濟誘因提出對目前植物性食用油管制制度缺失之改善建議。研究方法以系統思維分析植物性食用油之生命週期,檢視每個系統、子系統與夥同系統之間關聯,物質的傳遞與交互作用找出目前植物性食用油管制上可能發生影響環境或食安上的問題,以商品責任之精神導入產品責任險和押金返還制的經濟誘因做為管制原則,在便利商店設立自動資源回收機增加民眾回收食用油之便利性,食品製造業、連鎖速食店設立廢食用油的貯存槽由再利用業者自行清運後進行處理,避免有價之資源物被不法回收影響環境與身體健康。製造業者的自主管理,原物料及成品檢驗、商品標示等定期申報並將資訊公開透明化以供大眾查詢植物性食用油的產品原物料來源、產品品質及最終去向;透過政府的權責區分及監督查核有效改善國內植物性食用油管制制度之缺失。;Waste cooking oil should be treated as the economic value of a resource material. The main purpose of this thesis is based on both the spirit of the extended product responsibility and the economic incentives initiatives to provide recommendations of improvement on the systematic control of plant oil.The methodology of this study relies on system thinking to analyze the life cycle of plant oil including examining each systems, subsystems and relations of co-systems. This study is also to identify environmental and food safety problems between material transfer and its interaction on plant oil control. To resolve the issue based on the spirit of product liability to induce the product liability insurance and the control principle on incentives of deposit refund plans. To increase the people’s convenience for waste cooking oil collection needs to set up automatic recycling machines in convenience stores. The oil manufacturer and fast food chain stores needs to install oil storage tanks so that recycling industry can transport and retreat the waste oil by themselves. This way can prevent the value materials to be recycled illegally to impact the health and environment. Clear manufacturers’ self-management on raw materials and finished product inspection, trade mark control and other periodic reporting and transparency of information disclosure secures public inquiry on source of plant oil, product quality and the final destination. Through differentiating government′s responsibilities and oversight check cycle can improve the deficiencies in the plant oil control system.