設置肅貪專責機構是制度面的重大改革。軍隊是政府官僚體系之中極少數長期抗拒接納政風人員之單位，惟政風機構人員設置管理條例已修正明訂在國防部設置政風機構之法源，國防部受上級政治意志以及社會輿論等雙重壓力，也不得不政策性轉彎，於民國101年11月27日立法院三讀通過修正國防部組織法，明定於國防部本部設置政風室。此乃國軍廉政制度改革的里程碑。國防部自我期許，以文人之政風機構與軍方之政戰監察機構遂行「雙軌並行、複式監督」之肅貪任務。 本文以文職政風人員進駐國防部可能產生之軍文扞格進行分析研究。透過文獻分析法與軍、文官員深度訪談等雙重研究方法，逐一檢視肅貪專責機構之六大績效基本構面、政戰監察人員與政風人員之歷史沿革與轉型，以及政風人員進駐國防部可能面臨之挑戰。本文認為國防部設置政風室固然是制度上之里程碑，然而受限於長期之軍文扞格、法定編制之矮化，以及法定職掌之窄化，未來運作與肅貪績效將受到重重考驗。

The establishment of an anti-corruption agency marks a milestone of institutional reforms. The military of the Republic of China (ROC) on Taiwan is one of the few Taiwanese bureaucratic exceptions, which consistently refuses to accept civilian ethics personnel as part of the permanent institution within the military. But the Act of the Establishment and Management of the Government Employee Ethics Units and Officers has been amended by the Legislative Yuan in 2011 to legitimize the deployment of civilian ethics personnel in the Ministry of National Defense (MND). Under the parallel pressure from the political will of President Ma Yin-jou and the public opinion, the MND is implemented to the amendment of Organization Act of the Ministry of National Defense, which was passed by the Legislative Yuan on November 27, 2012, to formally install ethics office under the MND and appoint the civilian ethics personnel. This civilian deployment is indeed a milestone in terms of reforming anti-corruption policy in the Taiwan military history. However, the MND is struggling to settle the turf battle in the process of accommodating both civilian ethics personnel and the political warfare officers who are traditionally in charge of military ethics and integrity affairs. This paper aims to analyze the potential conflicts between the military and civil service within the MND. An international literature review is presented to summarize the 6 core components in order to ensure a sustainable anti-corruption agency (AAC) and followed by the analysis of the historical development and transformation on political warfare system and civilian anti-corruption personnel respectively. The third part is to discuss the forthcoming challenges that civilian ethics personnel might encounter when they are formally installed in the MND. Both literature analysis and in-depth interview are applied as major methodology. This paper concludes that due to the various potential conflicts between the military and civilian personnel, the absence of clear accountability within the military anti-corruption mechanisms, and the lack of efficient operation on anti-corruption policy, there will be an enduring and tough integration period before we see the dawn of the light.