為發展永續能源與溫室氣體減量，台灣「再生能源發展條例」以優惠價格保證躉購20年為獎勵誘因，鼓勵民間投入再生能源之發展，惟此價格誘因導致業者一窩蜂的申請設置，造成政府及台電公司龐大財政負擔，且日後台電公司可將繳交再生能源發展基金之費用，附加於售電電價上，轉嫁為全民負擔。另一方面，高耗能產業的高能源耗用與高溫室氣體排放，已引發社會的關注與排拒，而對其所造成之社會外部成本，又遲遲未能以徵收碳稅或能源稅來課以負擔之責任。 在兼顧產業發展與環境保護下，本研究認為政府宜透過法令之修改及企業履行社會責任之要求，以政策規範高耗能產業參與再生能源之開發，本研究之目的即欲以參與太陽光電之開發為例，探討此政策執行可能產生之綜效。 本研究結果發現，以政策規範高耗能產業參與再生能源太陽光電開發之綜效包括：可解決超額設置太陽光電發電系統及保證躉購價格之爭議、改善國家形象並能追上歐美先進國家再生能源使用之目標、有助台灣溫室氣體減量目標之達成、扶植台灣太陽光電產業之發展、符合污染者付費原則的社會期待、及有利消除產品出口之碳關稅貿易障礙等，此外，若碳價值越高，高耗能產業投資太陽光電發電系統的經濟效益越大。此政策模式可適用於其他再生能源之推展策略，在今日電力需求增加與環境溫室效應減緩，魚與熊掌都想要兼顧下，將原本須付出的溫室氣體減量代價，轉化為一種「投資」，高耗能產業參與再生能源開發是最佳可行的方式。
Taiwan「regulation of Renewable Energy Development」 encourage civil investment in renewable energy development by assuring people buying wholesale 20 years at the best price as incentive. By way of this price incentive, industries swarmed towards applying for installation which results in huge financial burden on the government and Taiwan Power Company. In the future, Taiwan Power Company may transfer the expenses of the renewable energy development fund to the price of electricity, which in turn shifts onto the consumers. On the other hand, the high greenhouse gas emission from high energy-consuming industries has raised the society’s attention and exclusion. Further more, the high energy-consuming industries didn’t take the responsibility for the Social external cost they cause by collecting carbon tax or energy tax. Given consideration to both industry development and environmental protection, this study suggests that the government should set limits for high energy-consuming industries to participate in renewable energy development through the amendment of laws and the requirements of corporate social responsibility. This study aims to take Photovoltaic system for example to explore the possible synergy of executing the policy. The result for this study is, the synergy of regulating high energy-consuming industries participating in the development of renewable energy (take Photovoltaic system for example) through policy includes the resolution to the dispute about excess installation of Photovoltaic system and guaranteed purchase price, the improvement of the image of the nation, catching up with the usage of renewable energy in western developed countries, achieving the goal of decrement of Taiwan greenhouse gas, supporting the development of Taiwan Photovoltaic Industry, accord to the society’s expectation of polluter-pays principle, being beneficial to remove the trade barrier with carbon tax on exportation. Moreover, the higher the carbon price, the bigger the economic benefits of high energy-consuming industries investment in Photovoltaic system. This policy model could also apply to the strategy development of other renewable energy. Today, given consideration of the increase of electricity demand and the decrease of environmental greenhouse effect, it would be the best executive way for high energy-consuming industries to participate in the development of renewable energy.