ISO 26262 是道路車輛功能安全的國際標準（現行第二版 2018，第三版開發中），處理電子電氣系統故障可能導致的人身危害。核心方法是 HARA（危害分析與風險評估）：依嚴重度、暴露度與可控性將安全目標分級為 ASIL A–D，等級越高、開發與驗證要求越嚴。對台灣車電供應鏈的現實是：車廠與 Tier 1 在開發案啟動前就會要求供應商展示 26262 能力——安全計畫、安全案例（Safety Case）、依 ASIL 等級的開發流程證據——沒有這些，連報價資格都沒有。隨著 ADAS 與電動化讓 E/E 系統承擔越來越多安全攸關功能，26262 已從「高階件的要求」變成車用電子的普遍門檻。
ASIL 分級的商業含義
ASIL 等級直接決定開發成本與市場定位：A 級與 D 級在驗證深度、工具資格、人員能力要求上差距巨大。供應商需要的不只是「會做 26262」，而是清楚自家產品線落在哪個等級、據此建立等比例的流程——過度工程燒錢，不足則出局。
安全生命週期與組織能力
26262 要求的不是一份文件，是貫穿概念、系統、硬體、軟體、生產營運的安全生命週期，以及支撐它的組織：安全文化、安全經理職能、確認措施（confirmation measures）獨立性。積穗科研的輔導從差距分析開始，把既有開發流程升級為可通過車廠稽核的安全流程。
與 21434／ASPICE 的整合
功能安全（26262）、資安（21434）、軟體流程能力（ASPICE）是車用開發案的三件套，共用 V 模型。三者整合導入、文件骨架共用，是供應鏈廠商成本最低的合規架構——也是車廠最樂見的成熟度展示。
Who This Is For
- 車用電子控制器與模組供應商
- ADAS、動力系統、底盤電子相關開發商
- 被要求提交安全計畫與 Safety Case 的一二階供應商
- 從消費電子跨入車用、需建立功安流程的廠商
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FAQ
ISO 26262 是法規嗎？不導入會怎樣？
不是法規，是業界事實標準：車廠與 Tier 1 以它作為安全攸關零組件的採購門檻。不具備能力的直接後果是進不了開發案——這比罰款更直接。
ASIL 等級是誰決定的？
由整車層級的 HARA 決定安全目標的 ASIL，再透過系統設計分解（decomposition）下放到零組件。供應商通常承接客戶指定的 ASIL 要求，但必須有能力理解與承接對應等級的開發義務。
軟體團隊已照 ASPICE 運作，離 26262 多遠？
ASPICE 提供流程骨架，26262 增加安全特定要求（HARA、安全機制、依 ASIL 的驗證深度、工具資格認定等）。已有 ASPICE 成熟度的組織導入 26262 的增量明確可控，這正是整合導入的價值。
第三版什麼時候出？要等嗎？
ISO 官方資訊顯示第三版開發中、未公布明確時程。不必等：現行 2018 版仍是車廠稽核依據，且版次更迭為演進式，依現行版建立的制度屆時以差距分析升版即可。