在 2001 年美國經歷 911 恐怖攻擊事件後,供應鏈安全越來越受國際間的重視。美國政府與聯合國世界關務組織 (World Customs Organization, WCO) 希望在維持國際貿易便捷的前提下,分別推動C-TPAT及WCO SAFE等供應鏈安全的相關政策。 台灣雖非WCO的會員國,政府也積極推動WCO SAFE相關政策,其中推動供應鏈各環節的公司導入AEO (優質企業),來提升整體供應鏈安全,為重要的政策之ㄧ。 航空公司為供應鏈環節中不可或缺的一環;本論文從個案公司 — A航空公司的立場,根據個案公司的背景,並透過不同構面,探討A航空公司是否要導入AEO (優質企業)。根據本研究之結論,即使技術面導入AEO是可行的,但A航空公司暫不需要導入AEO之認證;建議仍需持續觀察法規面及市場面的變化,判斷是否在環境的壓力下需要重新導入AEO。 After the 911 incident in 2001, security in international logistics has become an ever important issue throughout the world. The U.S. government and the WCO (World Customs Organization) have been implementing supply chain security measures, like C-TPAT and WCO SAFE, while maintaining convenience in international trade. Although Taiwan is not a member of WCO, the government has implemented various policies to adhere to the WCO SAFE framework, to maintain its position in international trade. Among them, promoting the Authorized Economic Operator (AEO) Status to Taiwanese enterprises that relates to the global supply chain has been identified as one of the most important action. Airline companies play an important role in the global supply chain. This study examines the feasibility for airline company A to be certified as an AEO, from various perspectives, including market, technology, regulation and economic dimensions. The conclusion is that company A should not seek an AEO certification at this moment, although it is technically capable of doing so. However, it should carefully monitor changes in regulations and market situations, and apply for certification under environmental pressure.