長久以來，我國身心障礙者權益保障法及相關法令政策只有禁止歧視，優惠性差別待遇及社會給付，缺乏對身心障礙者「平等參與社會」的想像，即便憲法增修條文強調國家應協助身心障礙者自立發展，也從未以「人權」的觀點來理解此項憲法委託，因此無論是個案適性協助或是無障礙環境，在法律規範上及法律解釋上仍停留在國家立法與行政裁量，現有法令亦未正視身心障礙者於私法關係中遭遇的障礙與歧視。本文探討身心障礙者權利公約的平等內涵與我國法律體系中的平等有何不同，並探討如何透過立法政策與合公約意旨的法律解釋方式，將該公約強調的事實上平等落實到我國法律體系。 The Rights Protection Act for Persons with Disabilities and the concerning regulations and policies in Taiwan have long focused merely on non-discrimination, affirmative actions and social benefits. The right of persons with disabilities to equal participate in the society has never been taken seriously in law systems. Even according to the amendment article of the constitution in Taiwan, the state is obligated to realize the independent life of persons with disabilities, this norm has never been understood as their human rights. Accordingly the measures of accessibility in general and reasonable accommodations in individual cases which make the independence and autonomy of persons with disabilities possible fall into governmental discretions; also the discrimination and exclusion against persons with disabilities in private law have been insufficiently handled. This article aims to demonstrate the different models of equal principle, the de facto equality of CRPD on the one hand and the equality before law of the Article 7 of the Constitution in Taiwan on the other hand. This article is further conducted to analyze how to implement the model of de facto equality into the law systems in Taiwan by law reforms and legal interpretation in conformity with CRPD.