在歐洲食品安全局 ( The European Food Safety Authority , EFSA) 2018年 5月的報告指出，精製處理過的植物油經動物實驗發現可能含有具致癌性的油脂汙染物--縮水甘油脂肪酸酯（ Glycidyl Fatty Acid Esters, GEs），也被國際癌症研究中心( International Agency for Research on Cancer, IARC)列為「可能為人類致癌物」等級，該物質研判有基因遺傳性及致癌性。故歐盟已針對植物油中縮水甘油訂定 1,000 μg/kg限量標準，開始將油脂內的汙染物明定在產品品管規範要求中，但在國內尚未見法規正式通過立法規範。本次研究檢測後，除了棕櫚油外，台灣現有市售植物油中的GEs，落在 90 μg/k g~579 μg/kg之間，對消費者而言，市售油品能夠被安心食用。實驗是透過 GC-MSMS來檢測油品及其加工品中的縮水甘油脂肪酸酯含量，利用 25 eV的條件及最小檢測濃度 25 μg/kg條件下，找出基線穩定的第三離子對 242>91，確認了檢測數值及穩定性；並透過檢測各種市售植物油及其加工產品中的縮水甘油脂肪酸酯值，再次確認棕櫚植物油是最會產生縮水甘油脂肪酸酯的植物油脂，及其來源是在精製過程中的加熱段產生。實驗結果提出在棕櫚油的油脂精煉過程中，採取降低脫臭溫度的對策，從240 ℃降低至 230 ℃，就可以有效的減少縮水甘油脂肪酸酯均值從 2,600 μg/k g降至 582 μg/k g；針對精製作業中添加白土可以將縮水甘油脂肪酸酯檢驗量降至接近未檢出的現象，應該可以依此發想做好後續的排除縮水甘油脂肪酸酯的加工步驟，對油品安全的影響及縮水甘油脂肪酸酯的含量管制能達到有效改善措施。

According to the European Food Safety Authority (EFSA) report in May 2018. Animal experiments have found that refined vegetable oils contain carcinogenic grease contaminants-glycidyl fatty acid esters (GEs). It is also classified as a "probable human carcinogen" by the International Agency for Research on Cancer (IARC). The substance has been determined to be geneticand carcinogenic. The European Union has set a limit of 1000 μg/kg for glycidol in vegetable oils, and has begun to specify contaminants in oils in the product quality control specifications, but it has not been officially adopted in Taiwan. According to this study, except for palm oil, the GEs content of existing commercially available vegetable oils in Taiwan is between 90 μg/k g~579 μg/kg. It is a good news for consumers that the oil products sold in the market can be eaten with confidence. In this experiment, GC-MSMS was used to detect the content of GEs in oils and processed products. Under the conditions of 25eV and the lowest detection concentration of 25 μg/kg, look for the third ion pair 242>91 with a stable baseline to confirm the detection value and stability. Through testing the content of GEs in various commercially available vegetable oils and processed products, it was again confirmed that palm vegetable oil is the vegetable oil that produces the most GEs, and its source is the heating part of the oil. The experimental results showed that in the palm oil refining process, the countermeasures to reduce the deodorization temperature can be reduced from 240 ℃ to 230 ℃, which can effectively reduce the average value of GEs from 2600 μg/kg to 582 μg/kg. In view of the phenomenon that the addition of white clay in delicate operations can reduce the inspection amount of glycidyl fatty acid esters to nearly undetected, it should be possible to do the subsequent processing steps to eliminate glycidyl fatty acid esters, the impact on the oil safety and glycidyl fatty acid esters.

目錄
　 　 頁次
　 摘要……………………………………………………… 1
　 Abstract………………………………………… 2
　 目錄……………………………………………………… 3
　 圖表目次……………………………………………… 4
壹、 前言…………………………………………………… 5
貳、 概述…………………………………………………… 5
一、 食品用油簡介…………………………………… 6
二、 含棕櫚油之油脂加工品………………… 9
三、 縮水甘油脂肪酸酯簡介與特性…… 10
四、 油脂品質分析與方法……………………… 12
參、 實驗架構…………………………………………… 14
肆、 實驗材料與方法……………………………… 15
一、 實驗材料與藥品……………………………… 15
二、 儀器…………………………………………………… 16
三、 實驗方法與流程……………………………… 17
　 1.油脂分析…………………………………………… 17
　 酸價 ……………………………………………… 　
　 極性化合物……………………………………… 　
　 2.縮水甘油脂肪酸酯分析…………………… 18
四、 統計分析…………………………………………… 21
伍、 結果與討論………………………………………… 22
陸、 結論………………………………………………… 28
柒、 參考文獻…………………………………………… 29

衛生福利部食品藥物管理署函，發文字號： FDA食字第 1091300185號。
台灣區植物油煉製工會同業工會函，發文字號：台油宏業字第 109021號。
AOCS 29a-15操作方法。
AOCS 30a-15操作方法。
油炸油安全管理簡易手冊，食品藥物管理局，中華民國 100年 12月。
衛生福利部食品藥物管理署建議檢驗方法：食用油脂中縮水甘油脂肪酸酯之檢驗方法，TFDAO0035.00，108年10月16日。
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