這篇論文是以實際案例觀察出祭祀公業派下員；從以前注重家族觀念轉變成注重財產，因此更有貪婪之派下員為了私利引發多起司法訴訟，所以引發研究祭祀公業之想法。
目前祭祀公業條例中有爭議的地方在人與財產兩部分，且其計票方式採「票票等值」將引發未來更多的訴訟案，同時造成法律體系內部衝突與矛盾之情況亦與憲法基本權衝突。
依目前法律規定可預測出未來外戚人數大於本家人時，祭祀公業將無法正常運作之情況，將比祭祀公業條例施行前更加頻繁發生，故本文試圖依據數學理論與系統分析之概念提出以修正計票方式為手段仿證劵交易法的股份計票方式以真實反映人與財產關係，從而達到祭祀公業條例中權利分配真正平等而非形式平等。
這篇論文旨在修正計票方式改變後為解決未來爭議；另提出應訂立退出程序與縮小祭祀公業兩個方案，就縮小後祭祀公業之祭祀公業或祭祀公業法人建議改為社團法人以降低未來爭議的發生。
This thesis is based on actual cases to observe the sacrificial public officials; from the previous focus on family concepts to focus on property, so there are more greedy faction members for the sake of private litigation caused many judicial litigation, so it led to the idea of studying sacrificial public services .
The controversial aspects of the current sacrificial public regulations are in the two parts of people and property, and the use of "vote equivalent" in the counting of votes will trigger more lawsuits in the future, and at the same time cause conflicts and conflicts within the legal system. The fundamental constitutional rights conflict.
According to the current legal regulations, it can be predicted that when the number of relatives is greater than that of the family members, the sacrificial public service will not be able to function normally, which will occur more frequently than before the implementation of the sacrificial public service regulations. Therefore, this article attempts to propose The revised counting method is a method of imitating the securities trading method to truly reflect the relationship between people and property, so as to achieve true equality of rights distribution rather than formal equality in the act for ancestor worship.
This thesis aims to amend the counting of votes to resolve future disputes; it also proposes that two programs should be established: exit procedures and narrowing of the sacrificial public service. Legal persons to reduce the occurrence of future disputes.
