| 摘要: | 20世紀末，隨著全球化之脈絡演進，尤其是第三波民主轉型以及憲政變遷，帶動全球憲政主義與制度選擇的多元發展；憲政主義逐漸形成一種三階層體系。核心部分呈現全球化的高度統合，包括全球認同的普世價值核心，如人權、民主、自由、法治等；中間階層則是尚未普及的全球統合價值，在功能上已高度趨同，但在制度選擇上仍呈現出多元的變貌，如各國不同的政府體制、廉能機制等；最外層則是本土憲政理念之體現，反映出各國憲政及在地文化獨有的價值觀與文化特色。本文擬以歐洲前共黨國家中最早轉型為新興民主國家的匈牙利為研究對象，進行個案分析。其中主要原因，考量到匈牙利的文化與民族背景來自亞洲，與我國較為接近，且同樣具備列寧主義黨國體系的遺產，同樣是在1980年代後期開始推動民主化。由於臺灣在過去威權統治時期也有以黨領政的經驗，和前共黨國家有部分相似之處，因此以匈牙利為個案，和臺灣經驗進行比較，也具有比較制度上的特殊意義。
本文是從憲政主義(Constitutionism)、全球治理(Global Governance)權力分立原則（Doctrine of Separation of Powers）、有限政府（Limited Government）和第四權（The Fourth Branch of Power）概念等監察理論作為法理基礎，並以法制研究途徑（Legal-Institutional Approach）和新制度主義（New Institutionalism）作為分析架構，從靜態的法制層面和動態的運作層面，探討我國的監察制度和匈牙利的國會監察使制度，以及兩國在二０００年憲政改革之後的運作情況，以瞭解兩國制度之特色及優劣，並且針對兩國基本國情、監察制度的基本差異、制度與制度變遷、實務運作與案件、實施成效等幾個面向來作分析比較，剖析其間之異同及其原因，尤其兩國監察使在憲法釋憲功能的差異點及其原因。
再者，本文也根據國際性比較與匈牙利國會監察使制度之優點和成功經驗，歸納評估我國現行監察制度之問題，分別從監察及審計的定位、組織規模、監委選任、監察院的職權、監察院的預算、人權保障、與外界互動以及相關法制的完備等面向，提出改革建議。
The control system is an important mechanism in democracy to supervise administration and to protect human rights. Since 1980, with the development of the third wave democratization, the ombudsman system rapidly disseminate to all parts of world, forming the phenomenon of “Ombudsmania”. Among the democratic countries, the control system has been carried out in both ROC and Hungary; both countries underwent a series of constitutional reform during 1990 to 2000. Thereafter, ROC transformed from the revised Parliamentarism to the Semi-Presidentialism, while Hungary turned to the parliamentarism. The control systems of both countries have also changed a lot during the constitutional reform.
Based on the control theories including concepts of Constitutionism ,Good Governance, Doctrine of Separation of Powers, Limited Government, and The Fourth Branch of Power as the legal basis, this article utilized the Legal-Institutional Approach and the analysis constructs of New Institutionalism to explore the ROC’s control & audit system and parliamentary ombudsman system of Hungary, as well as their operation after the post-constitutional reform in 2000, from the static legislative level and the dynamic operational level. This provided understanding of the characteristics and evaluations of the systems in both countries. Moreover, we focused on the aspects of the essential differences in cultures and in the control & audit systems, the evolution of the systems, the functioning, the cases, and their outcomes to analyze the reasons for the differences between the two systems.
Furthermore, based on the international comparison evaluation found the major problems in the control system in ROC. The article proposed the concrete recommendation for reformation, from the aspects of the position of the Control Yuan, the dimension of the organization, the election of the committee members, the powers and the budgets for the Control Yuan, the protection of human rights, the interactions with the outside, and the administrations of the committee members. |
