面對新個資法的修正，企業如何保護個人資料，避免因個資外洩造成企業難以估算之損失，為目前企業界的重要議題。本研究旨在瞭解國際個人資料保護之相關規範，進而探討臺灣個人資料保護與管理制度(TPIPAS)施行現況。因此先透過文獻分析法探究瞭解國際與我國個人資料保護之相關規範與施行現況並比較其差異，再經由專家訪談蒐集企業導入相關制度之意願與現況問題。本研究進而與國際作法進一步比對分析後發現：1.政府應對相關制度加強宣導以強化民眾對TPIPAS制度的信心及信任度；2.政府應對有意導入TPIPAS制度之事業提出相關補助措施；3.政府應仿效其他先進國家成立獨立專責機構以培訓專業人員；4.政府應訂出明確查核事項等，以確實建立制度達到落實個資保護的目的。期望本研究成果可提供政府持續改善TPIPAS制度，進一步成為國家標準。 As the latest revisions to the Personal Information Protection Act are put into effect, businesses in Taiwan must consider how to protect personal information, to avoid information leakages that could cause them to incur hard-to-estimate losses. This is currently an important issue in Taiwan’s business world. The aim of this study is to identify international norms and trends for rules pertaining to the protection of personal information, and to examine the present state of implementation of the Taiwan Personal Information Protection and Administration System (TPIPAS). It starts with a survey of literature to discover how Taiwan differs from other countries in its relevant provisions of law and their enforcement. Then, by interviewing experts, it gathers information on businesses’ willingness to embrace the TPIPAS and problems concerning its current status. After further analytical comparison with methods of approach in other countries, the study finds that: 1) The government needs to better publicize and explain the TPIPAS, so as to bolster the public’s confidence and trust in the system; 2) The government needs to provide measures for furnishing subsidy assistance to firms that are willing to embrace the TPIPAS; 3) The government ought to copy other advanced countries in establishing an independent institution to provide specialist training for related personnel; 4) The government needs to set a clearly itemized checklist to ensure the establishment of systems that effectively achieve personal information protection objectives. It is hoped that the results of this study can serve as a reference for the government in continuing to improve the TPIPAS, and furthering its establishment as the national standard.