本文爬梳我國森林法規關於森林目的與行政管制的規定，並考察我國法制山林資源利用的限制，接續從國際環境法出發，以德國法及日本法為借鏡，檢視我國森林法對於森林土地及森林資源利用行政管制的相關問題，並思考森林法在規範目的、價值設定的應然想像。<br>本文發現我國森林法存在下列問題：（一）未明確規範森林公益機能的具體內容，且缺乏對森林多元機能的價值設定；（二）森林法施行細則第3條將林地定義連結至非都市土地使用管制規則等，導致林地利用大受限制；（三）對森林產物採取的管制手段仍以上對下的規制為主，多元森林管理手段的規範不足，森林法基本精神及內容實須徹底修正。

This article reviews Taiwan’s Forestry Act and forestry regulations concerning the objectives of forest management and administrative control, and examines the limitations imposed by Taiwan’s legal system on the use of forest resources. Starting from the perspective of international environmental law, and using German and Japanese law as references, which discusses the possibilities of multi-use and management models for forests. Subsequently, it scrutinizes the issues related to administrative control over forest land and resource utilization under Taiwan’s Forestry Act and forestry regulations, and consider the problems regarding the normative purposes and value settings of the forestry law.<br>This article identifies the following issues in Taiwan’s Forestry Act and forestry regulations: The lack of clear regulations on the specific content of public welfare functions of forests, and the absence of value settings for the diverse functions of forests. Article 3 of the Enforcement Rules of the Forestry Act links the definition of forest land to non-urban land use control regulations, leading to significant restrictions on the use of forest land. The regulatory measures for forest products are still predominantly top-down, with insufficient regulation on diverse management approaches to forest governance. Therefore, the fundamental principles and content of the Forestry Act and forestry regulations urgently need comprehensive revision.