本論文之研究目的為探討我國現行之軍人撫卹制度之全貌，以及此制度是否能妥善照顧為國犠牲或受傷之軍人本身及其眷屬。自古以來軍隊始終是帝王或國家維繫自身政權的最佳助力者，古今中外皆然，無一例外。而戰爭則是軍隊捍衛其所支持的政權生存，一定會面臨到的課題，有戰爭自然而然的就會有人員的傷亡，雖然中國至西漢以降至中華民國建國初年，均有其配套的撫卹制度存在，但其撫卹的給與多寡，往往與帝王個人的好惡有著密切的關係；因此，本論文嘗試以現行中華民國撫卹制度為其研究主題，置研究焦點於「中華民國軍人撫卹法規及制度」歷史背景的分析，並藉由國史館（Academia Historica）、國防部史政編譯室（Military History and Translation Office）、後備司令部留守業務處（Reserve Command Rear Echelon Administration Service Division）等機關單位之歷史檔案、公文書、作業手冊及前人研究成果、坊間之出版品，與撫卹受益人（含從業人員）口述訪談等做為參考資料，做一全面性的探討，以深入探究國家對為國犠牲或受傷之軍人本身及其眷屬之照護制度內，較不易引人注目的真實概況。並透過中華人民共和國軍人撫卹概況的陳述，以分析臺灣海峽二岸政權（中華民國與中華人民共國）撫卹政策之差異性，並在國內選擇與軍人職業同質性極高的警察人員傷亡撫卹制度為對照樣本，比較兩者之同質與差異性；期藉「中華民國軍人、警察撫卹制度差異比較」及「中華民國與中華人民共和國軍人撫卹制度比較」等議題，全面探討本國現行軍人撫卹政策優劣，以提供業管撫卹業務的行政單位，修訂軍人撫卹制度的參考運用。 The purpose of this study is to demonstrate the whole picture of the current military gratuitous regulation and to discuss whether this regulation can well care military casualties who sacrifice for country and their family dependents. There is no exception in both eastern and western countries from the ancient periods to nowadays that the military is a country’s best tool for protecting its regime. The war is an issue that the military must to face if it tries to guard the existence of regime that it supports. However it must have casualties during periods of war. In our country, from the ancient Han dynasty to the modern Republic of China, every regime had set up the gratuitous regulation. But there was always existed the close relationship between the attitude of man in power and the payback of this regulation. Therefore, in this study, we try to use current “The Military Gratuitous Regulation in the Republic of China” as the subject, and focus on the subject’s history and background analysis. We review documentaries, official archives and standard operation protocols originated from Academia Historica, Military History and Translation Office in Ministry of National Defense, Rear Echelon Administration Service Division in Reserve Command. We also refer related study and publication and interview results with beneficiary and operator from the gratuitous regulation. We try to evaluate current military gratuitous regulation in the country by investigating two issues. First we compare difference of military gratuitous regulation between the Republic of China and the People’s Republic of China. And second we select police gratuitous regulation as contrast which has high homogeneous with military gratuitous regulation in the country, and then we compare similarity and difference between the former and the latter. Hope we can understand whether current military gratuitous regulation in the country is adequate by investigating these issues, and offer the result of this study to related administration for reference to modify the regulation if it is needed.
