能源研究發展基金、石油基金與再生能源發展基金間功能與業務是否重疊，幾乎為每年立法院審議特別收入基金之預算或者相關法案時被熱烈討論之議題。本文欲探討者為，究竟三基金間是否有疊床架屋之情形而有合併之必要，初步研析之結果發現，該三基金雖有部分重疊，惟其設立目的不盡相同，且重疊內容甚少又皆為涉及替代能源與再生能源研發之重要議題，重疊似無不妥之處；本文亦探討未來空氣污染防制基金與電能基金上路後，對現有能源相關基金之影響，並提出未來改革之建議。

Whether the function of Energy Research and Development Fund, Petroleum Fund and Renewable Energy Development Fund overlap has been a debatable subject when budgets of these Funds or relating Acts are reviewed or deliberated. This article will address this issue and examine if these Funds are required to merge or not. The research shows there is indeed some partial overlap, but the overlapped parts seem not to be inappropriate due to the different subjects of these funds, and the overlapped parts are few and involved in crucial issues like research &development of Alternative Energy and Renewable Energy. This Article will also propose a feasible way to cooperate to these funds after the implementation of Air Pollution Fund and Electricity Fund.