有關憲法修改界限的理論，傳統上大致可分為「有界限說」與「無界限說」兩種。然而，我國憲法的修改是否至大法官釋字第四九九號解釋後，就真有其界限？或未來再修憲時，可否將憲政體制從五權改為三權？或作為政權主體的「國民大會」制度，為孫中山思想及三民主義中的一項重要設計和成就，能否完全廢除？以上問題目前學說見解仍然分波，迄今尚無定論。本文希望從各國憲法修改界限的理論和實例運作，來分析我國修憲範圍在歷史上的情形和實務上的理論歸屬有何差異，最後並嘗試提出較適合我國特殊國情及修憲界限的理論定位，因為修憲界限爭議能否釐清，攸關台灣未來憲政發展之良窳，此正是本文的重要目的。

Relate to theory of Constitution Amendment Limitation, it is summarily divided into "Doctrine of limitation" and "Doctrine of un-limitation" in tradition. But does it is an actual thing that the Constitution amendment itself has limitation since the explanation of Su Tzu (Explanation Character) No. 499 was published? or the exist Five-power system of Constitutional organization can be altered into as Three-power system ones (Powers of Executive、Legislative and Judicial) in the future amendment? or as main political entity the "National Assembly" system for which is an important design and achievement on the basis of Dr. Sun Yat-Sen Thinking and Three people's Principles, is hereby abolished? So far, aforesaid problems still not reach the conclusion, in spite of various doctrines and views were forwarded and proposed. This thesis is compiled here to analyzing the difference between historic situations and theoretic practices of Constitution amendment extent by the theories and practical executions of world’s Constitution amendment limitation that applied, in order to clarify the adequate theory of Constitution amendment limitation in which appropriate to the specific national situation of Taiwan. Because the clarification to the dispute of Constitution amendment limitation is critical important to the Constitutional development of Taiwan, and this is also the important purpose of this thesis.