我國自1949年播遷來台，台灣政治的發展歷經威權統治、民主轉型進而邁入民主鞏固與深化，在這政治發展過程中國軍隨著社會的變遷，軍隊與社會的互動也跟著改變，從威權統治走向軍隊國家化，在多元化的民主社會價值下，軍隊的價值文化也趨向多元發展，面對如此巨大的變遷，國軍勢必重新調整自身的定位與其所扮演角色，而在軍隊國家化的過程中，最重要的即是軍隊政治中立制度的建立，使國家在邁向民主發展的過程中，成為穩定社會發展的堅強後盾。本文旨在研究我國軍人政治中立制度之規範，藉由介紹美軍對於軍人政治中立之規範，反思我國政治中立不足與可茲參照之處。最後，發現影響我國軍人政治中立有以下3項：法制規範不明確、過於強調限制性規範而漠視軍人權益與法制規範的認知不足，並提出以下三點建議：一、盡速推動軍人政治中立法制化，二、參酌美軍規範並依憲法精神保障軍人政治參與權益，三、高階退伍將領列入政治中立法制規範。

Since the government moved to Taiwan in 1949, the development of Taiwan's politics has undergone from an authoritarian regime to democratic transformation which has led to the consolidation and deepening of democracy. During the political development process, Taiwan military's interaction with the society has also changed from the authoritarian domination to the military nationalization. Under the value of a pluralistic democratic society, the value culture of the military also tends to develop in multiple ways. Confronted with such a huge change, the armed forces are bound to re-adjust its own position and role. The most important thing in the process of military nationalization is the establishment of a political neutral system for the military, which will enable the military to become a strong backing for stable social development as the country moves toward the development of democracy. The purpose of this paper is to study the norms of the political neutrality of Taiwan military. By introducing the norms of the political neutrality in the United States military, we can examine what we lack and what we can take for improvements. Finally, it is found that there are three impacts on the political neutrality of military forces in Taiwan: the lack of clarity of the legal system, the overemphasis on restrictive regulations, and the lack of awareness of the rights and legal norms of military forces. It also proposes the following three suggestions: First, to promote the legislation of political neutrality in military as soon as possible; second, referring to the norms of the US military and ensuring the political participation of military force in the spirit of the Constitution; third, high-ranking retired generals should be included in the political neutrality of military forces.