二○○九年三月底，我國立法院正式批准《公民與政治權利國際公約》及《經濟社會文化權利公約》，兩公約施行法於同年底正式生效。學界及人權團體開始大力推廣、鼓吹兩公約於內國的實際運用，總統府人權諮詢委員會於二○一一年等著手撰寫國家人權報告，於隔年正式公布。雖然兩公約的實施已有不少成果，但其實際成效究竟為何，這是必須從兩公約賦予國家之義務出發，來作為判斷及檢討的基礎。兩公約第二條規定締約國之國家義務，包括國家須尊重人權、建立人權保障機制、避免人權受侵害、提供基礎服務及設施、以及提倡人權教育。而國家之司法部門，更應該積極地將這些義務於內國法中加以體現。本文在深入從立法、行政、司法等層面探討兩公約施行成效，發現許多亟待改善之處。不但還有數十件法案待修正以符合兩公約，為數眾多的行政政策也尚未能依照兩公約作修正檢討。至於司法實踐上，我國各級法院僅於極少數的判決中引用兩公約。值得肯定的是，部分刑事判決明確肯認於解釋內國法時，須將兩公約人權的保障意旨納入考量，尤其在生命權的保障上，最為明顯。整體言之，兩公約於我國之實踐，仍待政府與民間共同投注更多之心力，以充分實現人權立國之旨。

In 2009, Taiwan ratified the International Covenant on Civil and Political Rights (ICCPR) and the International Covenant on Economic, Social and Cultural Rights (ICESCR). An Implementation Act was also passed to make the rights enshrined in the two Covenants directly applicable. The initial reports on the two Covenants were released in April 2012. Despite these seeming accomplishments, the implementation of the Covenants still requires a close examination from a legal perspective.Having examined the practice of legislative, administrative and judicial branches on their respective implementations, this Article finds that there remains much space for improvements. Many laws and policies stay unchanged even after two years of implementation. While courts began to apply the two Covenants, the number of such direct application - albeit on a steady rise - is still not enough. The most referenced right concerns the right to life in criminal cases. This Article concludes by calling for greater attention on the implementation of the two Covenants in order to improve human rights protections in Taiwan.