本文旨在探討我國監察權的演變與析論其未來的發展方向。首先，以歷史的研究途徑，究明我國憲法上監察權的淵源，包括傳統中國的監察制度、歐美的彈劾權，以及孫中山先生的主張。其次，從制度的研究途徑，歸納各國監察制度的類型－國會監察、監察使、行政監察和獨立的監察機關，並據以研判我國監察制度的屬性。接著，檢視憲改後我國監察權的變化，例如取消同意權和民代特權、提案彈劾的門檻提高、增列彈劾權行使的對象，以及不再單獨享有調查權等。最後，試擬各項監察院改革的方案，綜論我國監察權未來的發展方向。

The provisions of Articles 95, 96, and 97 of the Constitution of the Republic of China, and Article 7 of the Additional Articles of the Republic of China provide the Control Yuan with the powers of impeachment, censure, investigation, audit and proposing corrective measures. According to the Control Law, the Control Yuan and its members may accept petitions from the people, and its members may also make circuit supervision and inspections in different areas. This paper aims to explore how the Control Yuan systems work effectively and analysis on the orientation of the Control Yuan's Powers in Future. At first, making use of historic approach, the author briefly elucidates the historical background affecting the control powers of ROC's constitution. It has patterned some of its ideas from the traditional Chinese supervision or impeachment, the Western parliamentary or congressional impeachment, and The Power of Control by Dr. Sun Yat-sen. Likewise, dealing with the institutional approach, the writer inducts the types of supervise systems in various countries, included congressional superintendence, Ombudsman institution, administrative control system and independent organization of control and investigate the attribute of the powers of control, one of the five powers of the government specified in the Constitution of the ROC. Moreover, the author examines the variations and differences that prior to the proclamation on the revised constitution, such as nullifying endorsement and privileges of representative, putting to a higher threshold of the impeachment motion, adding the objects of applying impeachment, and having investigation solely responsible no more. Thus, the writer intents to provide four choices for the reform of the Control Yuan: (1) Shall be the highest control organ of the state; (2) Subordinate to the legislative system; (3) Be attached to administrative organization; (4) Abolish the Control Yuan. Some scholars believe, and institution reform experiences in many countries have demonstrated, that gradual reforms have a better chance of success. The control institution rooted in ancient Chinese history, the Western impeachment and Dr. Sun Yat-sen's unprecedented theory and created and empowered by our nation's Constitution as an integral part of Government. To effectively exercise control powers, the control institution will be creative in its work. The orientation and reform of control powers may have held the power of sanction or chastisement that reformers desire.