本研究旨在探討與比較北歐國會監察使制度與我國監察制度監察權行使之獨立性。採取分析途徑如下：一是藉由制度與國家研究途徑，探討瑞典、芬蘭及丹麥三國國會監察使之源起背景、組織地位及職權行使，以瞭解國會監察使制度之形成、運作、功能與影響；二是採取比較研究途徑，先分析國會監察使制度監察權之獨立性，進而將之與我國監察權獨立性進行比較分析。
本文認為，北歐監察使制度之所以能夠獨立行使職權，有其一定的政治與社會條件配合，若能完全擺脫國會政黨因素，不失為三權國家監察制度的較佳安排；然而，目前我國政黨對決嚴重，政爭激烈，貿然移植該制度，將無法避免國會的干預與控制，亦將影響監察權之獨立運作。另外，我國監察院地位與其他四院平行，既可以監督行政部門，制衡民意機構，又可擴大處理陳情事件，維護人民權益；不僅可以維持監察權行使的獨立性，又可強化監察功能，因此，與其降低院級地位，還不如在現制中再求精進改革。
This study is to discuss and compare independent exercise of controlling right in the Republic of China to the parliamentary ombudsman system in northern Europe. The analytical approach is as follows: No. 1 refers to knowledge of formation, operation, function and impacts of the parliamentary ombudsman system through the research into the origin, formation and duty execution of the parliamentary ombudsman in Sweden, Finland and Denmark; No. 2 comes a comparative approach that first analyzes the independence of the controlling power in the parliamentary ombudsman system before comparing independence of the controlling power in the Republic of China to that of the the parliamentary ombudsman system of the northern European nations.
We believe that the successful and independent exercise of the parliamentary ombudsman system of northern European nations is product of the cooperative conditions contributed by the political system and the community in the region. Should the system become fully independent from the political parties operating in the parliament, the controlling system would be better off in a 3-power state. With the violent struggle among the major political parties in Taiwan, a sudden introduction of the system could not avoid interference and control by the parliament and the controlling right would be jeopardized as well. Furthermore, as the Control Yuan of the Republic of China enjoys the same level of status as the other 4 branches, it serves as monitor of the executive power and checks and balances the legislative power on one side and, on the other hand, it is capable of upgrading appeals while protecting interests of the population. As the controlling right remains independent, it goes reinforced, we would suggest reforming current system rather than lowering its level.
