我國在2009年6月10日總統令公布制定公務人員行政中立法，從1994年12月30日首次送請立法院審議算起，共歷時14年半，但法案通過後相關疑義並沒有停止。究竟我們通過的是一部什麼樣的中立法？何以有許多學者認為只有「政治中立」（political neutrality），沒有「行政中立」（administrative neutrality）的問題。再者，究竟那些人應該中立？如何中立？在中立法中似乎都找不到完整的答案。
本文嘗試從中立法擬議過程的歷史文獻，找尋制定該法的原意，並依據實際執行情形，試圖解答上述疑義。從歷史文獻回顧，發現我國推動中立法的初始原因，是為了確保文官能依法行政、執行公正，並保護文官不受政治干預，至於政治活動的規範反而不是首要考量。此與西方國家有明顯的差異，也因此我國推動行政中立制度，並不是以西方國家的經驗或理論為參照基準，而是基於實務的需求。
本文另從官方文獻中，發現主管機關認為政務人員、教師、法官及軍人於行政事務上亦應維持中立，但可另外立法規範。作者於文末建議，配合民主政治之演進，中立法可改為公務人員政治活動規範法，惟如主管機關擬維持目前的行政中立框架，則至少上開人員的中立規範宜儘速建立，才能使我國的中立制度與時俱進。
Revisiting the Issue of Political Neutrality vs. Administrative Neutrality? Past Choices and Future Development
Chung-Yung Hsiung
Abstract
Since the Civil Service Administrative Neutrality Act was enacted in 2009, debates have been going on about its application. This paper aims to show the deficiencies of the Act and then provide suggestions for its improvement.
After reviewing the historical literature, the author found that the original purpose of the Act is to ensure that the civil servants execute duties in accordance with the law and regulations, that they do so in a just manner and that they will be protected from political intervention when doing their jobs. Therefore, the norms of political activities were not the primary consideration. That’s a significant difference from the western democracies. That is to say, we established the administrative neutrality mechanism based on our own practical needs, but not taking reference from the experience of western countries.
The author also found that the competent authority of the act--Ministry of Civil Service--thought political appointees, teachers, judges and soldiers should maintain neutrality while executing duties; as for how exactly to maintain administrative neutrality, that could be regulated in other acts. Finally, in keeping with the democratic development, the author suggests revising the Act in such a way as to make the norms of political activities the main body of the Act.
Keywords: administrative neutrality, political neutrality, rule of law, just execution, norms of political activity