公職人員財產申報法施行至今已逾20年，嗣後雖歷經四次修正，惟是否有再修正及改進空間，係值得深入探討之課題。本研究針對我國公職人員財產申報制度之法制面與實務面進行綜合分析，首先透過學說、實務之見解分析該法之優缺利弊；接著探討其他國家或地區實施財產申報制度之經驗，作為我國公職人員財產申報法制之借鏡；最後提出相關修改建議，俾作為未來制度改革及爭議問題解決之參考，期使我國財產申報的法制制度更透明並徹底落實，以提升政府整體施政清廉指數及國家競爭力。
Sunshine is the best preservative. In order to assure the incorruptibility of public servants, after several consultations among ruling and opposition parties in the Legislative Yuan, the Act on Property-Declaration by Public Servants had been finally passed on June 15, 1993 and taken effect on September 1 in the same year. The target is to achieve an honest and transparent politics by the Act on Property-Declaration by Public Servants and other laws, such as Political Contributions Law, Enactment of Lobbying Act, and Act on Recusal of Public Servants Due to Conflicts of Interest.
The Act on Property-Declaration by Public Servants has been implemented for more than 20 years with four amendments. It is worth discussing about whether the Act needs to be improved further. A comprehensive analysis was made about the legal and the practical side of the Act on Property-Declaration by Public Servants in this study. First I analyzed the pros and cons of the Act, and then explored the implementation experiences of property declaration in other countries or regions, and finally made some suggestions for future amendments. It is expected that the property declaration can be carried on thoroughly to enhance the national competitive power and the Corruption Perceptions Index (CPI).
