2009年台灣《兩公約施行法》開始實施，然因為未同時設置專業與專責而獨立的國家人權機關負責執行，致兩年來成效有限。然從各種檢討報告中，可知設置國家人權委員會刻不容緩。論者謂我國憲法並未規定設置國家人權委員會，且中央政府已設置監察院，毋庸再成立國家人權委員會，但從《巴黎原則》與亞太國家的實例觀察，衹要依法律設置，縱使已設置監察使，亦可設置國家人權委員會。 國家人權委員會有如下的職責與功能：（1）對政府立法行政機關的法律或措施提出建議、（2）促進與監督國家加入國際人權體系、（3）主動地調查案件與接受申訴、（4）進行人權教育及（5）與提出人權報告。它在一國人權文化的長期發展扮演重要的角色。

Law governing the application of ICCPR and ICESCR of Republic of China (Taiwan) came into force on December 10 2009. However, Taiwan’s human rights situation did not improve much. The main cause is we do not have an independent human rights commission. Critics say we do not need it because the Control Yuan (ombudsman) will perform the task. But from Paris Principles and examples of Asia-Pacific region, ombudsman and human rights commission can co-exist if established by law. Human rights commission exercises mandate powers and functions as follows: (1) to provide advice to the Government on any issues related to legislation or administrative practices, or propose legislation; (2) to promote and monitor the ratification of human rights treaties; (3) to receive and investigate complaints of human rights violations; (4) to educate the public and particular groups concerning human rights; (5) to prepare national human rights reports. It plays an important role in developing a good and long lasting human rights culture for nation.