檢察官偵辦特別費案，再度引發檢察一體制度的討論。多年來，「檢察一體」在實務運作上屢屢出現問題，不斷有檢察官排拒、挑戰「檢察一體」制度而引起內部緊張及外界「行政干預」的疑慮。「檢察一體」究係內控案件品質防範檢察官濫權的機制，抑或干預辦案的手段。究其問題之癥結在於，國內學者及實務界長久以來對所謂檢察獨立內涵的誤解及對檢察一體的扭曲。本文之目的，旨在探討檢察獨立的意涵、我國檢察一體的設計，其目的及理論依據，盼能由實務與理論觀點釐清檢察一體的意義並作為將來修法之參考素材。

The investigation into cases concerning special allowance fund by prosecutors has further given rise to the heating discussion and debates over system of “Procuratorial integration.” With years, negative issues over the system of “Procuratorial integration” have been on rise in terms of practical operation as it is a frequent condition that sees the rejection by prosecutors who would further launch challenge against the system of “Procuratorial integration,” thus leading to internal tension and external doubts over the issue of “Administrative intervention.” Does “Procuratorial integration” is the mechanism of internal control on case quality to prevent prosecutors from abuse of discretion or a measure to intervene the case handling? The crux of problem consists in the misunderstanding of intention on procuratorial independence and contortion on procuratorial integration system that has long been entertained by domestic scholars and practical circle. This essay aims to explore the connotation of procuratorial independence, the design of procuratorial integration in Taiwan and its purpose and theoretical basis in hopes of clarifying the meaning of procuratorial integration from the perspectives of practice and theory to be available for basis as the future reference on statutory amendment.