隨著企業社會責任與利害關係人治理浪潮興起，金融消費者保護成為各國監理核心。台灣金管會2015年訂定「公平待客原則」，2019年啟動評核制度，引導金融機構形塑「以客戶為中心」之企業文化。本研究探討台灣公平待客原則之法制變遷、落實現況及評核結果之深層意涵。研究方法採文獻分析、法制比較及案例研究，梳理公平待客原則之理論基礎與國際趨勢，分析評核制度之變革與歷年結果，並探討三業別之核心面向與挑戰。 研究發現，公平待客評核雖在提升消費者保護上發揮關鍵作用，但仍面臨形式主義風險。銀行業挑戰在於理財專員不當銷售；保險業核心問題為業務員不當招攬；證券業則面臨利益衝突管理困境。研究結論指出，公平待客成功關鍵在於董事會有效監督、薪酬制度合理設計及將公平待客內化為組織文化。本研究分別對主管機關、金融機構及後續研究者提出具體建議。;With the rise of corporate social responsibility and stakeholder governance trends， financial consumer protection has become a core focus of regulatory efforts worldwide. Financial Supervisory Commission introduced the "Fair Treatment Principle" in 2015 and launched an evaluation system in 2019 to guide financial institutions in cultivating a customer-centric corporate culture. This study examines the legal evolution， implementation status， and profound implications of the Fair Treatment Principle in Taiwan. Through literature analysis， legal comparison， and case studies， the research outlines the theoretical foundations and international trends of the principle， analyzes the reforms and annual outcomes of the evaluation system， and explores the core aspects and challenges across the three financial sectors. Research indicates that while Fair Treatment of Customers (TCF) Evaluation plays a pivotal role in enhancing consumer protection， it remains vulnerable to formalism risks. The banking sector grapples with improper sales practices by wealth management specialists， the insurance industry confronts challenges in managing sales agents′ improper solicitation， and the securities industry faces difficulties in conflict-of-interest management. The study concludes that the success of Treating Customers Fairly hinges on effective board oversight， well-designed compensation systems， and embedding Treating Customers Fairly into organizational culture. Specific recommendations are proposed for regulatory authorities， financial institutions， and subsequent researchers.
