摘要
關於近年來接連爆發之排放污水、食安問題，皆涉及公司中之經濟犯罪行為。然而，對於偵查機關偵查犯罪而言，公司屬於封閉之環境，又因為經濟犯罪之特性，使得偵查機關難以偵查公司中的經濟犯罪，甚至無法察覺犯罪的發生。又近年來我國金管會多強調公司治理與法令遵循的落實，但由於公司中，並未設置適當之資訊通報管道，使得公司治理與法令遵循，無法發揮其效用。 有鑒於前開問題，也為順應國際潮流，我國各部會以及學者們要求，我國應制定完善的吹哨者保護措施，鼓勵公司內部中，知悉違法行為存在之人，舉發犯罪。但由於我國目前沒有一部關於吹哨者保護之專法，因此，應借鑑他國立法例。美國法上，發展吹哨者相關制度已久，在設計吹哨者相關制時，逐漸走向積極鼓勵吹哨者舉發之立法方向。不僅擴大吹哨者主體之範圍，給予吹哨者更全面的保護，也給予吹哨者獎勵金，盡可能的鼓勵所有人民向政府舉發違法行為。相較於此，歐洲國家受到其歷史文化的影響，在吹哨者之制度設計上，大多採取較為保守之立法措施，避免過度依賴吹哨者，導致人們只為了個人利益而行動，從而創造出不信任、監視的社會氛圍。 而本文從私人協助國家履行任務，以及輔助國家執行刑罰權之角度出發，認為 吹哨者雖有助於偵查機關發覺犯罪，但過度依賴吹哨者，亦可能會導致國家在履行 其任務時，失去主導地位。故本文認為，我國雖為順應國際潮流，制定吹哨者保護 法之專法，但在制定法規時，應採取消極鼓勵之立法方向。本文亦以前開角度，對 法務部廉政署於 2022 年 1 月制定之《揭弊者保護法》，做出評析。
並列摘要
In recent years, there have been consecutive outbreaks of pollution and food safety issues, all involving economic crimes within companies. However, when it comes to investigating these crimes, companies are considered closed environments, and the nature of economic crimes makes it difficult for investigative agencies to uncover them or even detect their occurrence. In addition, in recent years, our country's Financial Supervisory Commission has emphasized the implementation of corporate governance and compliance with laws and regulations. However, due to the lack of appropriate channels for information reporting within companies, the effectiveness of corporate governance and compliance with laws and regulations cannot be fully realized. In light of the aforementioned issues and in response to international trends, various government departments and scholars in our country have called for the establishment of comprehensive whistleblower protection measures to encourage individuals within companies who have knowledge of illegal activities to report crimes. However, since our country currently lacks specific legislation regarding whistleblower protection, it is necessary to learn from the legislation of other countries. In the United States, the development of whistleblower-related systems has been long-standing. In designing whistleblower-related measures, there has been a gradual shift towards actively encouraging whistleblowers to come forward. This includes expanding the scope of individuals eligible for whistleblower protection, providing comprehensive protection to whistleblowers, and offering financial rewards to incentivize individuals to report illegal activities to the government. This approach aims to encourage all people to expose unlawful behavior.In comparison, European countries have been influenced by their historical and cultural backgrounds. In the design of whistleblower systems, many have adopted more conservative legislative measures to avoid excessive reliance on whistleblowers, which could potentially lead to individuals acting solely for personal gain. This cautious approach aims to prevent the creation of a society characterized by distrust and surveillance. Taking the perspective of private assistance in fulfilling state duties and supporting the exercise of state punitive powers, this article believes that while whistleblowers can help investigative agencies uncover crimes, excessive reliance on whistleblowers may lead to the loss of the state's dominant position in fulfilling its duties. Therefore, although this article acknowledges the need for our country to enact specialized legislation for whistleblower protection in line with international trends, it suggests that the legislative direction should not lean towards excessive encouragement.Furthermore, this article provides an analysis of the Whistleblower Protection Act formulated by the Agency Against Corruption in January 2022, based on the aforementioned perspectives.