我國自2011年7月20日成立專責廉政機構廉政署三年多來，廉政治理雖漸顯成效，然而國際透明組織 (Transparency International, TI)公佈的2014年度世界各國清廉印象指數 (Corruption Perception Index，CPI)，台灣在175個國家中，清廉度排名為第35名；相較於所有列入評比的國家，臺灣屬於中度廉潔的國家，與其他民主先進國家相較，仍有檢討與精進的空間。 鑒於某些歐洲先進國家全世界清廉度評比均名列前矛，而我國近幾年來一直僅在32至37名中更迭，為期增進我國政府的廉潔與效能，本研究特挑選歐洲高度清廉國家丹麥、芬蘭兩國，做為與我國之比較藍本，深入分析前述國家其廉政體制之演進、運作與執行成效，包括：反貪機構組織、法令及打擊重大貪瀆犯罪的作法等，和我國廉政體制互相比較探討，以效法渠等國家之優點與長處，彌補我國之不足，俾以能急起直追，達成他山之石可以攻錯之功效。 The Agency against Corruption (AAC) in Taiwan has been established over three years since July 20, 2011 to take charge of formulation and enforcement of the government's corruption-eradication policy and some gratifying results in corruption control have been achieved. However, Taiwan still ranked 35th in the Corruption Perception Index (CPI) announced by Transparency International (TI) in 2014. Taiwan belongs to moderately corrupt country among all evaluated countries. Compared with other democratic advanced countries, Taiwan still has room for improvement. Some advanced European countries rank always on the top countries in the CPI but the ranking of Taiwan changed between the 32th and 37th in recent years. Therefore, in order to promote the integrity and effectiveness of the Taiwan government, this research selected two highly honest and clean European governments, Denmark, and Finland, and compared them with the Taiwan government and deeply explored the integrity system in three aspects, the evolution, operation and effectiveness of the implementation including the anti-corruption institutions, laws and practices of corruption combating. The integrity systems of selected countries were compared with the integrity system of Taiwan and the strengths of the selected countries were pointed out and suggestions were made to facilitate the promotion of the integrity and effectiveness of the Taiwan government.
