司法院大法官釋憲機制的本質兼具政治性與司法性，具有維護憲政秩序與保障基本人權的功能，則其於功能發揮中，應如何堅守其份際而不逾越其政治界限，往往處於進退兩難的局面。近來不少學者從德國引進「功能取向分析法」，嘗試透過各種審查密度理論與宣告模式的建構，為大法官的釋憲功能構築政治界限。本文乃嘗試將德國的「功能取向分析法」與吾國的釋憲實務加以結合，並基此就釋字第四九九號解釋加以分析與檢視，觀察吾國釋憲實務在面對政治色彩頗為濃厚的憲政問題時，係採取如何之評價與非難，以及應採取如何之評價與非難方符「功能取向分析法」要求。冀望藉此分析評論能為司法釋憲釐清其應有之份際，以臻至司法釋憲保障人權之立憲民主核心價值。

　　　　　The essence of the constitutional review of the Grade Justices, which has the functions of maintaining the constitutional order and fundamental human right, is political and juristic. It is difficult for the Grade Justices to follow their functions without exceeding their political limitation. Recently, some scholars suggest applying the analysis of functional approach to solve this problem. The study attempts to combine the theory regarding the analysis of functional approach with the approach with the practice of the constitutional review in the real condition, and try to figure out the way to deal with constitutional problem, which has strongly political nature by analyzing the Interpretation No. 499. we hope they will be good for the system of the constitutional review to maintain the constitutional order and fundamental human right.