对于“非世贸组织协定”是否可以像“世贸组织涵盖协定”一样作为世贸组织争端解决机制的适用法律,“并入说”学者持肯定的态度。然而,无论是《争端解决机制谅解》还是争端解决机制的司法实践,“并入说”的观点都是值得商榷的。“并入说”理论的不足在于其混淆了世贸组织争端解决机制与国际法院的法律属性。世贸组织法很大程度上属于自足性的法律体系。 Whether the “non-WTO agreement” can be applied law of the WTO dispute settlement mechanism as the WTO Covered Agreement “,” said “scholars hold affirmative attitude. However, whether it is the ”dispute settlement mechanism understanding“ or the judicial practice of the dispute settlement mechanism, the view of ”incorporating the said“ is debatable. The weakness of the ”theory of incorporation" is that it confuses the WTO dispute settlement mechanism with the legal attributes of the International Court of Justice. The WTO law largely belongs to a self-contained legal system.