我國憲政歷經2000年政黨替以來，將近七年的政治空轉與政黨惡鬥，已讓人民壓惡有權無責及少數政府難以運作的紛亂。加上我們無法期待掌權者能謹遵憲政法理的精神內涵，立下良好的憲政典範，為長遠的民主發展奠定基礎，因此，為落實民主政治、責任政治、政黨政治及法治政治的精神意涵，進行第八次憲法增修是難以取代的必要選擇，如能朝明確的內閣制方向調整，將能兼顧維繫憲法穩定發展解決憲政紛擾的期望。 本文將分析憲法的本文及其原意，論述我國憲法體制的傾向，從憲法條文以及增修憲法條文規定，比對於內閣制的諸多特色，進而說明我國朝向內閣制體制發展的妥適性。另外，分析憲政改革朝向確立內閣制設計下，如何掌握憲法條文修訂的時機，來達到落實內閣制發展的目標。並論述如何從影響層面最小，調整幅度最微的情況下，尋求近程最佳可行和憲改調整方案，以奠定未來朝向內閣制更完整制度建構的穩固基礎。

Since the political power turnover in 2000, the empty political running and the fierce struggle of political parties of nearly 7 years have made the people disgusted with the power of no accountability and the minority government that is difficult to rule. Besides, we cannot expect the power holder to observe the spiritual meaning of constitutionalism strictly, establish a good constitutionalism model, and lay a foundation for the long-term development of democracy. Therefore, to bring the spirits of democracy, accountability, party politics and rule of law into real play, the eighth amendment of the Constitution is an irreplaceable choice. Only by reforming toward the definite direction of cabinet system, we can maintain the stable development of the Constitution and solve the difficulties in constitutionalism at the same time. This paper will analyze the text and original meaning of the Constitution, discuss the trend of Taiwan's constitutional system, and explain the fitness of cabinet system for our country through comparing the provisions of the Constitution and the Amendment with the characteristics of cabinet system design. Another related question is also discussed in this paper. That is, under the cabinet system orientation of the constitutionalism reform, how to master the opportunity of amending the Constitution to achieve the goal of setting up the cabinet system. It is also discussed how to find out an optimal scheme with the least impact and the slightest adjustment for the constitutionalism reform, so as to lay a solid foundation for developing toward a more complete construction of cabinet system in the future.