中山先生依據「權能區分」原理而創立的「萬能政府」學說，一方面主張「政府 有能」，另一方面則又強調「以權制能」。此一兼顧了民主與效能於一體的政治系統，不僅 已為多數學者所肯定，而且也已成為二十世紀政治思潮的主流之一。經過四十年的調適與運 用，目前已在臺灣落地生根，開花結果。 本文目的，無意引經據典對中山先生的「萬能政府學說」作考據性的鑽研，而是試圖將臺灣 的政治的組織，看成為一種由多元形態的結構和運作過程，所交織而成的開放性社會系統， 就政治系統論與組織原理諸方面的學理，對臺灣的政治系統，提出一個印證性及闡釋性的分 析。

　　　　　The governmental structure in Taiwan is based on the Constitution of the Republic of China (ROC). This constitution was greatly influenced by Dr. Sun Yat-sen and his lectures of 1924, known as The Three Principles of the People. Sun's three fundamental Principles were these of "Nationalism," "Democracy," and "People's Livelihood." In the ROC Constitution, the rights and duties of the people, national prerogatives, and the organzation of the central and local govnments are prescibed. According to Dr. Sun, the founder of ROC, there are two kinds of power: the people's and the government's. The people exerxise popular control over the government, while the government possesses the authority to administer public policies. Only with poltical control in the hands of the people, who entrust adminstrative powers to the government for managing national affairs, can truly democratic rule and an omnificent government be established. Through four political rights (suffrage, recall, initiative and referendum), the people are able to exercise popular control over government. By these rights, the general public can not only elect and recall governmental officials, but they can also initiate and vote on legislation. The purpose of this paper is to describe the true meaning of Sun's "omnificent government" and examine the political system in Taiwan.