翻譯無對等是中英互譯普遍的現象之一，也是其所面臨最大的挑戰。然而，相對英譯中，中譯英的著作與研究仍是相當缺乏。在為數不多介紹臺灣的英文刊物中，新聞局出版的《台灣光華雜誌》與中華民國筆會的《當代台灣文學英譯》季刊在其各自領域皆有卓越的成就與重大的貢獻。本研究以Baker的無對等概念為依據，以台灣的兩份英譯刊物作為研究對象，目的在於分析探討譯者在進行中英翻譯時，如何處理字詞與字詞以上結構翻譯無對等的現象，以達成其刊物出版機構的目的。本研究採用質性研究方法，以量化資料為輔，蒐集兩份刊物中無對等現象的範例，整理歸納，並加以解析。研究結果顯示，針對歸化、異化翻譯策略的運用，《台灣光華雜誌》與《當代台灣文學英譯》譯者在使用分配上，與本研究當初的觀察及看法有些出入，這意味著翻譯過程中，譯者的決策會受到各種內外在因素的影響，程度也有所差異，但絕非只有一個層面。雖然兩份英譯刊物所使用的策略，未能完全達成出版機構的目的，但譯者專業又靈活的翻譯技巧與致力將台灣推銷到國際上的心力與功勞不可抹煞且是令人尊敬的。對於有志從事譯介臺灣工作的學生或譯者，盼本研究資料與結果能夠提供參考之用。

Non-equivalence is one of the most typical phenomena when translating between Chinese and English, which poses a great challenge to the translation itself. However, in comparison with English-Chinese translation, only relatively scant translated works and studies concentrate on Chinese-English translation. Among the few English publications that talk about Taiwan, Taiwan Panorama magazine and The Taipei Chinese PEN quarterly have had outstanding achievements and significant contributions in terms of promoting Taiwan in their respective fields. Based on Baker’s concept of non-equivalence, this study attempted to explore and investigate how translators handled non-equivalence at word level and above word level in order to achieve the purposes of their translating institutions, using Taiwan Panorama and The Taipei Chinese PEN as the two corpora. The study is qualitative in nature, but is supplemented by quantitative data of non-equivalent examples gathered from the two publications. With regard to the application of domestication and foreignisation, the distribution of strategies used by the translators of Taiwan Panorama and The Taipei Chinese PEN slightly diverged from what was initially observed. This suggests that in the process of translation, a translator’s decision-making would be affected by all sorts of intrinsic and extrinsic factors in varying degrees, but by no means in one dimension. Although the strategies used by the translators of Taiwan Panorama and The Taipei Chinese PEN do not completely fulfil the skopoi of their translating institutions, the translators’ professional and flexible use of translation skills as well as their devotion and efforts to promote Taiwan to the world are incontestable and worthy of respect. The study hopes that the results and the analysis of non-equivalence translation could be of some help to students or trainee translators who aspire to translate Taiwan.

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