本文擬由觀察我國環境影響評估審查制度功能與特色，分析出目前我國就環評審查制度上之爭議問題以及學說、實務之見解。
並從美國法角度出發，一方面對於美國之環境影響評估作一簡介，另一方面分析關於美國環境影響評估審查制度中，由法規或實務見解所形成之程序性規定，更可對照我國情形作一比較檢討。
後由正當法律程序面檢視我國之環境影響評估審查制度，首先須就正當法律程序之功能、標準做一介紹，再者，以此之標準檢視我國環境影響審查制度中，無論由法規面(行政程序法、環境影響評估法及其細則、相關環評法規等等)及實物見解之角度，觀察其中是否有程序保障不足之處，做為將來修法之依據。
最後，總括由制度面、以及程序面所觀察出之問題，輔以我國實務見解及美國法制度，做一法制面之改善與建議。
The study aimed to examine functions and features of Taiwan Environmental Impact Assessment Act, and to analyze its theories, practical opinions and current controversial issues. The US environmental impact assessment was also introduced in the study. The US environmental impact assessment procedure which developed from regulations and practical views was analyzed in order to compare to the procedure in Taiwan and to learn from the US experience.
Environmental impact assessment in Taiwan was examined with laws. To begin with the introduction of procedure of the official assessment process, Taiwan environmental impact assessment was assessed with the standards, the laws and practical views for exploring any shortages of the environmental impact assessment in Taiwan. The findings can help policymakers to amend the law.
Finally, problems of the procedure of Taiwan environmental impact assessment were summarized. Suggestions were proposed with practical views and the US environmental laws in order to improve the environmental impact assessment law in Taiwan.
