本文主要以近年來實務見解，探討「公職人員利益衝突迴避法」第九條之適用疑義，尤其是「服務機關」、「受其監督機關」之判斷與認定，以及該條與行政程序法、中央行政機關組織基準法、政府採購法等相關法律間之衝突與適用等問題，進而探討「關係人交易禁止」之規範是否妥適。

此外，本文嘗試提供修法意見，以期改善現行實務為求平衡人民從事經濟活動之權利，與建立廉能政府之公益間，所發生之利益衝突，而不得不透過解釋方式，以限縮本條適用範圍之現狀。

This article utilizes recent judicial opinions to analyze the application problem of Article 9 of the Act on Recusal of Public Servants Due to Conflict of Interest, especially the judgment of “organ”, “the organs under his supervision” and its relations with Administrative Procedure Act, Basic Code Governing Central Administrative Agencies Organizations and Government Procurement Act. Afterwards, this article will discuss whether it is appropriate to prohibit the related parties transaction.

Moreover, to solve the incumbent dilemma of conflicts of interests caused by striking balance between citizens’ economic rights and public interests, the application scope of the aforementioned Article 9 shall be narrowed down. In view of this question, this article attempts to provide opinions for law amendments and hopes to improve the pressing issue.