規範制定公私協力之研究 —保險業內部控制及稽核監理法制為例

19世紀以來，承襲馬克斯·韋伯所提倡「形式理性模型」，先進國家傾向建置一套普遍可行、理性之法律規則，並仰賴法律專業人員以解決社會問題。不過，鑑於國家角色圖像轉向「干預性」、「福利性」與「預防性」，其任務在質與量上均有重大變遷，加上當代社會經濟發展迅速，及科學技術日新月異，造成法律不再如同已往能有效調控社會，吾人因而必須結合「次級系統」來打造「網路治理」體系，於國家作為「領航者」之前提下，積極引入私部門所承載之專業知識與資源。準此，本論文從「公私協力」角度切入，聚焦於國內學者少有關注之「立法（規範制定）」層面，並透過「行政法學作為調控科學」之觀點，探討國家「借重私部門所訂定『私規範』以形塑『法律制度』」之相關問題。除了指出「直接授權」與「間接授權」兩種將「軟法秩序」整合嵌入法制度之協力類型以外；針對其所產生之諸多憲法問題，包括民主國原則、法治國原則、平等原則，及國家監督調控方向等，本文亦提出詳細討論與反思，嘗試建立「規範制定公私協力理論」。再者，為細緻發展與實際運用所提抽象理論，本文擇取我國「保險業內部控制及稽核監理法制」作為評析對象。不僅詳述內控內稽作為「公司治理結構」與「國家管制手段」間之定位歧異，更連結金融監理中「機構基礎規範模式」，以說明國家金融監理法規是如何與金融機構（保險業）之「內部管理策略」（內控內稽）產生密切合作，並有助於紓解金融管制上「專業複雜性」、「快速變遷性」、「分散性」、「國際性」等困難，最後再依據規範制定公私協力理論，對現行保險業內控內稽法制進行評析及提出具體建議。

關鍵字

社會調控；公私協力；軟法秩序；私人立法；授予規範制定權；自我管制；後設管制；金融監理；機構基礎規範模式；保險業內部控制與稽核

並列摘要

Since the 19th century, following “formal rationality” proposed by Max Weber, modern government tends to establish a universalistic, rational legal system and relies on legal experts in order to deal with social issues. However, as matter of fact, the role of contemporary government has turned to be “interventional”, “welfare”, and “precautionary”, which leads to the increase of governmental missions both in quality and quantity. In addition, because of rapid social changes and technology innovations, the traditional legal system has no longer been fully effective in social control. As a result, we must see government as an “navigator” and look into the expertise, resource possessed by private sector to construct “network governance” along with various “subsystem”. Accordingly, on the basis of the theory of “public-private partnership “, this essay focus on the “rulemaking” subject which was unknown to domestic scholars. By view of “administrative law as regulatory science”, this essay will discuss “government relies on private rulemaking to form the legal system” and relative issues, trying to establish the theory of “public-private partnership in lawmaking” with so-called “soft law” and propose a specific action agenda for that. That is to say, besides pointing out “direct delegation” and “indirect delegation” as two types of “public-private partnership in lawmaking”, this essay will also discuss related issues of “democratic state”, “rule of law”, “equality”, and “governmental supervision method”, etc. Furthermore, in order to put the theory into practice, this essay will take “the regulation of insurance business internal control and audit system” as an example and analyze it in detail. More specifically, lately by virtue of financial affair’s characteristics, which are “regulatory complexity”, “rapidly evolving”, “decentered” and “international”, it is urgent for contemporary government to come up with an effective regulation method for the purpose of accomplishing “regulatory reform” in financial sector. Therefore, with respect to the position of internal control and audit system, this essay will not only point out the difference between “corporate governance” and “financial regulation”, but also introduce the model of ”institution-based regulation” so as to explain that how exactly the governmental regulations coordinate with “internal management policies” made by financial institution (insurance business). Finally, with the theory of “public-private partnership in lawmaking”, this essay will analyze the “regulation of insurance business internal control and audit system” and propose several specific suggestions.

並列關鍵字

Social control ； Public-private partnership ； Soft law ； Private rulemaking ； Delegation of rulemaking authority ； Self-regulation ； Meta regulation ； Financial regulation ； Institution-based regulation ； Insurance business internal control and audit system