現代民主政治是以政黨政治形式表現。政黨政治的意念乃為一種呈現於民主政體內部,以兩個或數個民主性政黨的公平合法競爭或合作為中心,所建構的政治運作模式,由於民主國家大多已賦予政黨合法的地位,其行動完全合法化,其經費之幕籌也成為社會關心的焦點,本文嘗試從下列三個方向來討論政黨補助制度在我國的發展,並建議未來應有的走向:(一)哪一種政治體系的國家適宜採行政黨補助制度?(二)政黨補助若然可行,應採取何種方式進行?(三)政黨補助金運用的方式應否予以監督? Modern democratic politics is party government. The meaning of party government is two or more democratic parties compete or corporate fairly and legitimately with others to establish politi-cal operation. Most of democratic countries have granted their political parties legitimate statue to perform their functions. Therefore how political parties raise their funds has become publlc concern. This article will discuss the evolvement of our country's fund-subsidy mechanism and recom-mend its future developmehent from the foIlowing three aspects: (1) What kind of political system is suitable to apply party fund-subsidy system? (2) If the party fund-subsidy system is applicable how does it implement? (3) Should the usage of party subsidy be supervised?