兒童權利公約施行法自2014年11月20日實施至今已近三年，而依據該施行法之規定，政府已陸續展開國內法令與公約是否牴觸之檢視及以各級政府為對象之兒童權利教育宣導課程等工作，並於2017年11月完成兒童權利公約首次國家報告國際審查，施行法顯然已逐步將公約內涵國內法化而具重要之指標及實質意義。惟公約實踐之關鍵係公約規範能否確實成為檢視國內法律及政策之基準，以及得否為權利遭受侵害之兒少所具體主張；其中國家是否建置相關機制協助兒少行使其權利，確保兒少於未成年之際不因自身能力及發展尚未健全而無法行使其權利，對兒少權利之保障尤為重要。 儘管自2009年以來，除兒童權利公約外，立法院已先後透過施行法將其他四部聯合國人權公約轉換成為國內法律；然針對公約適用之若干核心議題，包括解釋及適用公約時應遵循之原則、公約與國內法律衝突時衍生之法律適用及權利遭受侵害之救濟機制等，皆有待闡釋及釐清。就此，本論文總結英國、德國、法國及美國等四國之實踐經驗而認為儘管公約之落實並「無一放諸四海皆準之方式」（no one right way），但以下公約國內法化之核心問題亟待確立：（一）施行法應明訂公約具直接適用效力條文之優位地位；（二）明確將「公約解釋模式」此一法院於個案審理中最強而有力、最能直接將公約標準導入國內法律體系之工具納入施行法；（三）透過公約解釋性文件資料庫之建置協助司法人員掌握公約規範之精神與內涵；（四）明文要求增修法律前應提出法案影響評估以確保增修內容與公約並未牴觸等，期使國內法制更能順利接軌國際人權公約。 本論文另以兒少被傾聽的權利為例，藉由與法官、律師、社工等17位兒少實務工作者進行深度訪談，彙整推導出兒少被傾聽的權利於司法程序中獲得實質實踐之效果不明（有權利但不一定有救濟）、兒少表意之環境未達「兒少友善」之標準，顯見國內兒少被傾聽權利之落實與公約標準確實存有相當之落差。此外，部分協助兒少行使其被傾聽權利之機制設計未確實掌握兒童權利之內涵、整體兒少司法環境未能以兒少為中心進行調整，以致於相關機制欠缺公約所強調之核心功能，無法使特定弱勢兒少享有與一般兒少同等之權利保障，亦有待補強及改善。。 本論文嘗試由實務面思考兒童權利公約於國內實踐之現況並導引出應更受重視之諸多面向及困境，期待法院及政府各級機關能更廣泛地採行及運用公約之規範及理念，在國內深化落實兒童權利公約之際，對於「兒童權利」精神所在及其可能為兒少所帶來之改變能有進一步之認知及體悟，並以此為基礎，在影響兒少甚鉅之司法及行政事件中建構一個更能鼓勵兒少參與及表達意見之友善環境。 / Following the coming into effect of the “Act to Implement Convention on the Rights of the Child (CRC)” on 20 November 2014, the Taiwan Government has adopted various initiatives to implement the United Nations Convention on the Rights of the Child (CRC), demonstrating the Act’s steady, yet far-reaching influence in incorporating the CRC into domestic law. In addition to harmonizing national legislation for children with the standards contained within the CRC, it is also of crucial importance for the government to ensure that children whose rights are being violated or disregarded have access to remedies, and that an effective framework is available to children to assist in the exercise and enjoyment of their rights. Despite the fact that the Taiwan Government has promulgated four implementation acts to incorporate international human rights conventions into domestic law since 2009, several fundamental issues remain with regard to the interpretation and application of the convention. Drawing on the experiences of England, Germany, France and the United States, this thesis makes the following observations: (1) the ‘convention-compliant’ approach to legal interpretation is one of the most powerful tools by which convention rights are directly transposed into domestic legal norms and should be expressly provided for in the Act; (2) to resolve potential conflict(s) between domestic law and convention rights, the Act should explicitly state that the CRC shall prevail in cases of inconsistences; (3) the Act should provide for the establishment of a database of interpretative documents issued by United Nations treaty bodies, to aid the practice and understanding of the CRC; and (4) human rights impact assessments should be undertaken before passing any new laws or amendments. The observations in this thesis are also based on in-depth interviews conducted by the researcher with 17 children’s practitioners. Such interviews highlight that not all children enjoy the right to be heard in family proceedings and that there is a gap between law and practice. More specifically, they highlight that “for rights to have meaning, effective remedies must be available to redress violations”; and family proceedings should be more child-centred with child-friendly designs, so that children in such settings can exercise their right to be heard effectively. This thesis also attempts to demonstrate that when mechanisms set up by the government fail to accomplish their legislative purpose and act as a safeguard for children’s rights, it is the more vulnerable groups of children (for example, children in care) who suffer from being denied the same rights as other children.