2011年5月间,台湾地区发生塑化剂事件,凸显出台湾地区现有食品安全行政监管上存在诸多法律的漏洞。本文在对塑化剂污染食品处理原则的合法性进行探讨的基础上,进一步分析了各种行政行为的合法性,并对行政行为数的判断与竞合问题进行了论述。最后,法律作为风险行政,在预防原则具体化,在行政行为内容之形成以及对他机关所生之拘束力方面,仍有检讨修正的空间。 In May 2011, the plasticizer incident in Taiwan highlighted the many loopholes in law in the existing food safety administrative supervision in Taiwan. Based on the discussion of the legitimacy of the plasticizer-contaminated food handling principles, this article further analyzes the legitimacy of various administrative acts, and discusses the judgments and competing issues of the number of administrative acts. Finally, as a risk-based administrative law, there is still room for review and amendment on the principle of the precautionary principle, the formation of the content of administrative acts and the binding force on other organs.