許多民主法治國家為有效提升公職人員廉能，謀求解決貪瀆腐化之道，除了修法提高貪瀆不法者之刑責外，最正本清源的辦法，就是制定陽光法案，以機先預防公職人員與不法利益掛勾，主要方式是透過財產申報制度，以及明訂公職人員利益迴避的規定等方式，使其「不願貪」、「不能貪」、「不必貪」、「不敢貪」，進而建立廉潔效能的政府。 由於我國陽光法案迄今立法尚未完備，難以全面評估其利弊得失，因此本文擬以我國第一部陽光法案--《公職人員財產申報法》為研究主軸，先從陽光法案之概念、系統理論導入，進一步探討申報法之內涵並評估其利弊得失，最後提出建言。

For enhancing integrity of public servants efficaciously and seeking solutions to fight corruption, many democratic and law-abiding states not only raise the criminal obligations of offenders committing corruption by amending laws, but enact the Sunshine Laws fundamentally to avoid the link between public servants and illegal interests previously. By executing the system of Property-Declaration and establishing "the Recusal of Public Servants Due to Conflicts of Interest", the Sunshine laws are expected to build up a clean and efficient government, which public servants shall not corrupt because they have no motives, no permission, no reasons and no courage to do so. Since the Sunshine laws till now in Taiwan are still incomplete and difficult to evaluate the overall merit and demerit, the general objective of this article will start with the first Sunshine law in Taiwan--the Act on Property-Declaration by Public Servants as its main discourse, introduce the conception of Sunshine laws and system theory next, discuss the content of the Act by studying its advantages and disadvantages further, and submit the suggestions and advices finally.