政府為了車輛的安全、環保及帶動國內相關產業,自2016年起實施為期5年的汽機車汰舊換新補助政策,並自2021年起再度延長5年。在此背景下,驅動了消費者以購買新車替代舊車,並將舊車報廢以取得補助的行為,因而導致廢棄車輛的大幅增加,造成廢車處理問題的發生。 本研究針對現況廢棄車輛的處理,從現況流程與課題的現地現物解析開始,並參考其他國家的處理方式,透過與合作夥伴及顧問公司檢討可能的對策方案,提出「固態再生燃料化」、「汽電共生」、「全處理」三種解決方案,以九宮格的商業模式及財務解析,最終提出適合的應用的場合,以及未來的發展方向,期待提供給未來有意進入廢棄物處理領域的業者相關的參考訊息。;For the safety and environmental protection of vehicles and the promotion of domestic related industries, the government has implemented a five-year subsidy policy for the replacement of old automobiles and motorcycles since 2016, and extended it for another five years from 2021. In this context, consumers are driven to buy new cars to replace old cars, and scrap the old cars to obtain subsidies, which leads to a substantial increase in abandoned vehicles and causes the problem of waste car disposal. This study is aimed at the disposal of the current abandoned vehicles, starting from the analysis of the current process and the subject, and referring to the disposal methods of other countries, through the review of possible countermeasures with partners and consulting companies, proposed three solutions of "SRF", "Cogeneration" and "Full processing", based on business model canvas and financial analysis, Finally, the suitable application occasions and future development directions are proposed, and we hope to provide relevant reference information to those who intend to enter the waste treatment field in the future.