國際透明組織（Transparency International，以下簡稱TI）發布之政府國 防廉潔指數（GDAI）是迄今（2018）全球唯一針對國防部門之貪腐風險評比， 我國的國防部門在2013 與2015兩次評比結果均列為B級，代表國防貪腐風險 低。2015 年115 國受評，同列B 級的17 國大多為已開發國家，亞洲僅有我 國、澳洲、日本與新加坡等四國。A級僅有紐西蘭與英國，其中尤以紐西蘭在 政治、財務、人事、軍事行動、採購等五項構面表現最佳。基於取法乎上的學 習法則，本文試以紐西蘭為取經對象，從組織文化和制度發展等構面進行分析 比較，以期認識兩國軍事部門之發展脈絡與國際評比的相關性。 本文藉由文本分析，發現紐西蘭的國防廉潔程度超越各先進國家，甚至超 越其前殖民地宗主國英國，其制度面發展已經自成一格，形成獨特的廉潔社 群。紐西蘭政府沒有反貪專責機構，紐西蘭國防軍全軍只有一萬餘人，軍中也 不設置反貪機構或是肅貪專責人員。更重要的是紐西蘭深植人心的平等價值 觀，形成一個組織文化，從政府廉潔到國防廉潔，一路向下延伸到紐西蘭國防 軍的基層官兵。尤其難得是紐西蘭國防軍的海外任務頻仍，駐在國多是重度貪 腐國家，而紐西蘭在GDAI的軍事行動構面的得分是全球最高。可見海外維和 與廉潔自持其實是可以並存而不是互斥的。 制度與文化具有高度互相強化作用。國軍設有軍職之監察官，2013年設置 國防部政風室，編制20名文職之政風人員，用意在軍文雙軌併行，複式監督， 以期形成交叉火網，共同推動肅貪防弊。國軍內部的二元廉政機制，具有專責 與效率之雙重優勢。然而，國軍近年的民調廉潔度排名呈現逐年下滑趨勢，他 山之石可以攻錯，未來似可借鏡紐西蘭國防軍，建立正向優質之組織文化，以 廉潔為核心價值。國防部政風室與總督察長室的案件查處合作與績效分享將是 未來可精進作為。本文文末分短期與長期分別提出形塑軍事廉潔文化之革新建 議。

The Government Defence Anti-Corruption Index (GDAI), published by London-based Transparency International-Defence and Security Program, is the only index measuring defense apparatus across the country. ROCM ilitary (Taiwan) was ranked Band B (low corruption risks) in 2013 and 2015 respectively. In the GDAI 2015, there are 17 out of 115 countries in Band B. Most of the B countries are developed countries, including Taiwan, Australia, Japan, and Singapore in Asia. There are only 2 countries, namely New Zealand and UK, in Band A. New Zealand is exceptionally excellence in all five dimensions: political, financial, personnel, operation, and procurement. Aiming to be excellent, this paper examining New Zealand's organizational culture and institutional development in comparison with Taiwan's military so as to better understand the development context of these to troops and the relevance of International assessment. Based on literature analysis, this paper finds that New Zealand's defense integrity supersede peers in all other developed countries, including UK. It's institutional development has shaping a unique community of integrity. New Zealand government has not anti-corruption agency. New Zealand Defence Force has only ten thousand personnel. There is no specialized agency or personnel in charge of anti-corruption in the NZDF. Perhaps the most important factor contributing to the success of integrity is the deep-rooted social values of egalitarian, which leads to a robust culture of integrity from government to the rank and file of the NZDF. The Given the frequent overseas deployments mostly in corruption-pervasive countries, NZDF was rated top of the scores in GADI's operation. It set a moral standard for all international peace keeping operat ions. Integrity and peace-keeping can and should coexist.