我國自1987年解除戒嚴起至今,歷經十餘年的民主改革,民主政治的基礎已漸趨鞏固。立法院已先後制定「公職人員財產申報法」、「公職人員利益衝突迴避法」等陽光法案,而目前由行政院提出的「政治獻金管理條例草案」正在立法院審議中。因我國至今尚未對政黨、全國性政治團體、公職人員及公職候選人收受政治獻金制定完整的法律規範,讓部分人士可以上下其手、中飽私囊,甚而破壞民主選舉的公正性,因此,儘速讓前述草案完成立法是當務之急。 本文將從政治獻金的定義及型態切入,探討我國對政治獻金的現有規範,並比較分析行政院「政治獻金管理條例草案」與其他版本的差異性,最後針對下列六項爭議性內容提出研究建議:一、受理政治獻金收支申報及查核工作應歸那一機關主管,方能發揮預期效果。二、政治獻金捐贈金額上限之比較。三、對捐贈者應做何種限制。四、匿名政治獻金應如何處理。五、對政治獻金之申報、用途限制及剩餘款如何處理之規範。六、違反政治獻金管理條例應如何處罰。
Since the lift of the martial law in 1987, Taiwan has experienced the democratic reform over a decade, and has consolidated its democratic foundation. The Legislative Yuan has passed the so-called sunshine laws. Presently, the draft on political contribution management act, proposed by the Executive Yuan, has been sent to the Legislative Yuan and is under scrutiny. Since we do not have wholesome legal regulations on political contributions made by political parties, national political groups, government employees and candidates for public officials, this allows some people can take advantage of this for their own self-interests, and even harm the fairness of the election process. Therefore, it is indeed the right time to legislate the draft. This paper will begin with the discussions and the patterns of political contributions, and then will explore the current regulations on political contributions and compare the differences between the Executive Yuan’s edition and other editions. In the end, the paper will try to propose research suggestions on the following 6 controversial points: 1. Which government agency should be responsible for the receiving the report and checking the political contributions? 2. What is the upper limit of the political contributions? 3. What limits should be put on the donors? 4. How to dispose the anonymous political contributions? 5. How to regulate the reports and managements of political contributions? 6. How to punish the people who violate the political contribution management act?