不同意見書制度乃英美法系國家之產物，民國四十七年大法官會議法於我國創設不同意見書制度，我國公務員保障事件之審理，也採用該項制度。保障事件不同意見書中提出之論點與建議，目前雖為少數意見，暫不為多數委員採納，但仍值得參考與重視。 本研究之主要研究問題為第一，介紹不同意見書制度之意義、性質與功能；第二，進行相關統計；第三，附不同意見書案件多數意見與不同意見書之爭點為何？第四，不同意見書中對保訓會審理案件之指摘主要為何？第五，不同意見書對現行公務員人事制度疏漏之觀察為何？所提出之建議為何？本研究期盼藉由保障事件不同意見書之分析，了解我國目前公務員保障制度尚存在那些闕漏或人事行政仍存在那些實務上之爭議，進而針對該闕漏提出改進建議，供主管機關改善制度之參考。 本研究主要採文獻分析法進行研究，以保訓會審理之事件中88 個曾公布不同意見書的案件為研究對象，進行內容分析並以SPSS 進行相關之統計。不同意見書不僅可提供持少數意見者抒發己見的空間，更可扮演促進保障事件決定機制多元化與民主化的角色，其對公務員人事法制發展與改進的貢獻，實不容抹煞。

The system of dissenting opinion writing originated from Anglo-American law areas has been partially accepted by Germany, Japan, and some international judicial organizations after World War II. In Taiwan, the Justices of Constitutional Court adopted this system at 1958. So far, the decisions of other courts have not implemented that system yet. However, members of the Civil Service Protection and Training Commission can also publish their dissenting opinions in civil service protection cases since 1996. The main questions of this research are to introduce the meaning, nature and functions of the Dissenting Opinions Writing System, to carry on some relevant statistics related to the dissenting opinions of civil service protection cases with SPSS, and to analyze the main different points of view between the majority opinions and the dissenting opinions. This research uses the analytic approach of documents and content analysis method to analyze 88 civil service protection cases which have published dissenting opinions. According to this research, the dissenting opinions of civil service protection cases relatively incline to maintain the rights and interests of public employees rather than to support the decisions of administrative organizations. Based upon the research findings, information and suggestions will be offered to the Civil Service Protection and Training Commission in order to do better jobs in the future and to improve the personnel administration in Taiwan.