目前國內軌道事故調查與鑑定工作分別由各營運單位辦理，參考國外文獻，各國為提升軌道運輸安全，均成立軌道專責事故調查機構以進行事故調查與鑑定等工作。其目的除了預防事故發生及提升其安全性外，並期在於專責機構之成立可以確保其獨立性與公信力。惟國內目前軌道事故仍由各營運單位自行調查，一旦發生重大事故時，常被社會大眾質疑其公正性及客觀性；除此本研究亦發現軌道營運單位目前其內部調查作業功能亦未臻完善。本研究採專家問卷調查，在32 份問卷中，回收有效問卷25 份占整體問卷之78.1%， 並透過模糊層級分析法 (FAHP) 計算準則之權重與方案評選，其目標為建立我國軌道行車保安委員會之最適方案。評選結果，以「在行政院成立飛航軌道安全委員會」及「在交通部成立軌道行車保安委員會」均為可行之方案，並期能建立我國軌道事故調查與鑑定制度，並對其功能加以釐清，使其能發揮調查與鑑定公信力，以提升國內軌道運輸安全。

After a railway accident occurs in Taiwan, the Railway Safety and Investigation Committee (RSIC) of each railway authority will proceed with the investigation and authentication of the accident independently. From literature reviews, many countries founded an independent RSIC to investigate and authenticate the railway accident. The purposes of the RSIC of each country are not only to prevent railway accidents and to improve railway safety, but also to ensure their independence and creditability. However, in case of Taiwan, a fatal accident is investigated by the internal RSIC of the railway authority. Therefore, the public still question the justice and objectivity of the RSIC. In addition, this study also finds out that the present operation of RSIC is not suitable. This study employs the expert questionnaires investigation, which contains 25 effective questionnaires out of 32 questionnaires. The Fuzzy Analytic Hierarchy Process (FAHP) is used to analyze the questionnaires so that we can calculate the weights of the criteria and evaluate the alternatives. The objective of this study is to discover the best alternative for reorganization of RSIC in Taiwan. The result shows that to set up a new RSIC under the Executive Yuan or under the Ministry of Communication and Transportation (MOTC) both are acceptable alternatives. If this new institution of RSIC is accepted by the government, the government not only will increase the investigation creditability, but also improve the preventive function of railway safety.