憲法增修條文第10條第2項規定：「經濟及科學技術發展，應與環境及生態保護並顧」，確認環境生態為憲法保護之法益，亦與經濟及科技發展應有衡平考量，環境影響評估制度，即係為落實憲法增修條文及環境基本法揭示之「提升環境品質，增進國民健康與福祉，維護環境資源，追求永續發展」而制定。
從風險社會理論而言，社會大眾對風險之認知與意義已產生重要變化，科學與專業不再能成為限制民眾的武器。相對地，社會發展出對專家政治、威權文化與知識壟斷性的質疑，因而產生環境決策上的民主參與以及風險溝通的社會需求，這也是環評法的關鍵功能。
現行的環境影響評估法，以民眾參與程度為討論的重點，依據環境影響評估法的設計，環評為二階段審查，在第一階段審查人民鮮有參與的機會，到第二階段審查才有較多參與，人民無法在一開始發表意見、參與審查造成對人民權利保障不夠完備。
本文將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與實務之見解。從案件探討判斷餘地理論於環評法的適用，我國目前行政法學而言，「對環境有重大影響之虞」屬於不確定法律概念。法院原則上對於規範性不確定法律概念有權加以審查，但通說均肯認在已經類型化的例外情形，法院應該尊重行政機關的「判斷餘地」。環境影響評估案件涉及高科技專業、風險預測和專家委員會決策，通常被認為享有判斷餘地，而行政機關的判斷餘地可否審查，審查密度為何為本文重點。最後，總括由制度面、以及程序面所觀察出之問題，輔以我國實務見解做出法制面之改善與建議。
The Additional Articles of the Constitution of the Republic of China Article 10 Paragraph 2：“Environmental and ecological protection shall be given equal consideration with economic and technological development.”Which confirmed the ecological environment is the protection of legal interest by the Constitution. The Additional Articles of the Constitution and Environmental Fundamental Law announce that to improve environmental quality, Increasing national health and well-being, maintenance of environmental resources and in pursuit of sustainable development consequently establish environmental impact assessment system.
From the perspective of risk society theory, the public perception of risk and significance has produced important changes, and people are no longer confined by science and experts. In contrast, people began to challenge expert politics, authoritarian culture and the monopoly of knowledge, resulting in the social needs of democratic participation in environmental decision-making and risk communication, and this is the key institutional task of EIA law.
The EIA Law is focus on the citizen participation. Based on the EIA Law there are two phase review in EIA. Citizen have few chance to participate in the first phase. Citizen have more chance to participate in until in the second phase. Citizen can not express the opinion and participate in the EIA review at the first phase, the security of fundamental rights is not complete.
This article will observe to examine functions and features of EIA review , and to analyze its theories, practical opinions and current controversial issues. Observing the Margin of Appreciation apply to the EIA law from issues. In administrative law, “concerning of a significant impact on the environment”is Indeterminate Legal Concept. The court in principle is authorized regarding the standards Indeterminate Legal Concept to review, but the recognized law theory on the typed exceptional situation, the court should respect the administrative agency's “Margin of Appreciation”.The EIA issues involve in high¬¬-tech specialty, risk forecast and board of experts' decision are regarded as having the Margin of Appreciation. Could the administrative agency's Margin of Appreciation be review? How the intensity of review should be is the point of this article. Finally, problems of the procedure of Taiwan environmental impact assessment were summarized. Suggestions were proposed with practical views in order to improve the EIA law in Taiwan.
