監察制度是監督政府與政府官員，促進人權保障的重要機制，至2004年為止，全世界大約有一百二十個國家設置國家層級的監察使辦公室，可見監察制度之盛行。我國和芬蘭的監察制度都深具特色，而且如就民主體制之監察制度來說，是全世界僅次於瑞典的兩個國家，實施歷史都很悠久。其次，兩國因為進行憲政改革之故，都在2000年實施新的監察制度，其中有許多制度的變革。本文旨在比較與分析，2000年憲政改革後，我國監察制度和芬蘭國會監察使制度在制度層面和運作層面之異同，並擷取芬蘭之制度設計與實施經驗之優點，提出對我國監察制度之改進建議。 The function of the Control System includes supervising governmental sectors and officials, and the protection of human rights. By now, the ombudsman office at the national level exists in approximately 120 countries around the world. Therefore, to establish the Control System is the style.In this paper, the author, first, deals with the special environment both of Taiwan and Finland to explain the reasons why they have the Control Systems for a long time, no less than Sweden. Sweden has the oldest Control System in the world. Second, the author analyzes the constitutional reform in new Control System within both countries recently.The major purpose of this study is not only to compare the differences of the Control System between Taiwan and parliamentary ombudsman of Finland after constitutional reform in 2000, but to provide the suggestion for improving their Control Systems.