本文以台灣化工產品及化妝品之進口價格，實證研究匯率轉嫁效果。實證估計分別以1996至2008年期間之月資料與季資料進行。本文主要發現結果如下：匯率變動後，化工產品進口價格於短期內呈現同方向部分轉嫁，但是經過四個月或一季後，轉嫁效果完全消失；化妝品進口價格恰好相反，短期內轉嫁效果不顯著，而經四個月或一季後卻呈現部分轉嫁。以上結果符合一般經濟理論之論述。 This thesis empirically studies exchange rate pass through effect on Taiwan’s import prices of chemical and cosmetic products. The empirical estimation is conducted by using both the monthly and quarterly data covering the period between 1996 and 2008. The main findings are as follows: Exchange rate passes through only partially in the short run for chemical products and disappears completely shortly after 4 moths or one season. On the contrary, exchange rate passes through insignificantly in the short run for cosmetic goods and the effects showed up gradually after 4 months or one season but only partially. These findings are consistent with what have been learned in economics literatures.