全球氣候變遷加劇與各國加速推動能源轉型，傳統煉油產業正面臨傳統運輸用油需求萎縮與淨零碳排的雙重壓力。同時，位處都會區的傳統煉油廠長期面臨周邊居民的「避鄰效應（NIMBY)」與遷廠抗爭，若採「覓地遷廠」將耗費龐大資本與漫長時間，且恐造成國家供油空窗期。因此，本研究探討煉油產業如何透過生產符合國際民航組織（ICAO) CORSIA減碳規範的永續航空燃油（SAF)，實現「原地轉型」並邁向「新能源園區」的永續經營目標。 本研究採用質性研究方法，透過文獻探討與專家深度訪談，進行實務資料蒐集與主題分析。研究結果顯示，面對我國預估至2030年高達約26.6萬公秉的SAF潛在需求，傳統煉油廠初期選擇「共煉技術（Co-processing)」為最具效益的轉型策略。透過將最高5%的廢食用油（UCO)摻入既有加氫製程，不僅可節省30%以上的資本支出，更能大幅縮短建廠時間，成為銜接市場的快速通道。 惟實務導入上仍面臨嚴峻挑戰：在技術面，觸媒中毒、設備腐蝕與沉積阻塞；在供應鏈面，國內廢食用油回收量受限，無法滿足本土SAF生產需求；在市場面，SAF生產成本高，在缺乏政策誘因下，極大限制了業者的投資回收與市場推廣。 基於上述研究發現，本研究提出實務與政策建議。對產業界，建議煉油產業應優化原料前處理單元與觸媒配置，以克服共煉技術瓶頸，並主動串聯上下游建立「閉環」的綠色供應鏈以鞏固料源。對政府機關，則建議跨部會協調開放廢食用油專案進口，並參考國際經驗提供明確的資本支出補助、稅賦抵免等政策激勵措施。期能藉此降低傳統煉油廠的轉型風險，加速本土SAF產業的商業化，最終達成國家能源安全、企業永續競爭力與地方共榮之三贏局面。;As global climate change intensifies and nations accelerate their energy transitions， the traditional refining industry faces dual pressures: the shrinking demand for conventional transportation fuels and the urgent mandate for net-zero emissions. Simultaneously， urban refineries have long contended with the "NIMBY"（Not In My Backyard) effect and persistent relocation protests from local residents. However， relocating to a new site requires massive capital investment and a lengthy timeline， potentially creating a gap in national fuel security. Therefore， this study explores how refineries can achieve "in-situ transformation" and advance toward the sustainable goal of becoming "New Energy Parks" by producing Sustainable Aviation Fuel（SAF)that complies with the ICAO CORSIA carbon reduction standards. This study adopts a qualitative research methodology， utilizing literature reviews and in-depth expert interviews for empirical data collection and thematic analysis. The findings indicate that， given Taiwan′s projected potential demand of approximately 26.6 thousand kiloliters of SAF by 2030， "Co-processing" is the most cost-effective initial transition strategy for traditional refineries. By blending up to 5% Used Cooking Oil（UCO)into existing hydro-processing units， refineries can save over 30% in capital expenditure（CAPEX)and significantly shorten construction lead times， establishing a fast track for market entry. Nevertheless， practical implementation still faces severe challenges. Technically， issues include catalyst poisoning， equipment corrosion， and deposition fouling. Regarding the supply chain， domestic UCO recovery volumes are limited and insufficient to meet local SAF production needs. Market-wise， the high production costs of SAF， coupled with a lack of policy incentives， severely restrict investors′ returns on investment and market promotion efforts. Based on these findings， this study offers both practical and policy recommendations. For the industry， refineries should optimize feedstock pre-treatment units and catalyst configurations to overcome the technical bottlenecks of co-processing， while actively integrating upstream and downstream partners to establish a "closed-loop" green supply chain to secure feedstock. For government agencies， the study calls for inter-ministerial coordination to allow project-based imports of UCO and suggests referring to international experiences to provide clear policy incentives， such as CAPEX subsidies and tax credits. These measures aim to mitigate transition risks for traditional refineries and accelerate the commercialization of the domestic SAF industry， ultimately achieving a triple-win outcome for national energy security， corporate sustainable competitiveness， and local community prosperity.
