善用吹哨制度提升保險業之監理效能-以幸福人壽案為省思

金融業在現代社會已儼然成為大量匯聚資金並影響民生甚鉅的重要行業，不論是銀行、保險或證券，都與社會大眾的經濟活動息息相關。當發生重大弊案時，不但嚴重損及該企業經營者、股東及利害關係人的權益，也將危及社會廣大民眾，甚至導致系統風險。主管機關因認知到其嚴重性，不但將金融業列為特許行業，也投入龐大監理成本，期能遏止不法，維護穩定之金融秩序。惟我國金融機關縱已採取眾多監管手段，仍無法杜絕如幸福人壽掏空案等重大金融犯罪的發生。考量金融業對於社會經濟狀況的重大影響，及管理資源有限，國際間對於吹哨制度、風險分級管理觀念的運用已漸臻成熟，我國金融主管機關也意識到採取類此手段之必要性。本文將透過質性訪談及對實際發生於人壽保險業之重大金融犯罪案件進行個案分析及省思，探討將「吹哨者」制度作為另一個監理手段之可能性，並立於保險業者及實際為吹哨行為者之角度，思考建置並落實吹哨者機制可能遭遇到的問題，及相應的因應之道，嘗試給予保險業的監理機關一些制度設計上的建議，及實務操作上應一併斟酌的考量點或配套措施，以期兼顧提升我國保險業者經營環境、主管機關監理效能，並符合國際風險分級管理潮流之目標。

關鍵字

吹哨者；保險業；監理；幸福人壽

並列摘要

Nowadays, the financial industry has become an important industry that gathers huge amounts of funds and affects people’s livelihood. Whether it is banks, insurance or securities, it is closely related to the economic activities of the general public. When a major corruption case occurs, it will not only damage the interests of the company’s business operators and shareholders, but also endanger the general public, or even trigger systemic risks. In recognition of its seriousness, the competent authorities not only supervise the financial industry, but also invest a large period of cost to curb unlawfulness and maintain the financial order. However, although the Financial Supervisory Commission (FSC) has taken many measures to supervise the financial industry, they are still unable to eliminate such major financial crimes as the Singfor Life Insurance case. Considering the immense influence of the financial industry on the social and economic conditions, countries in the world have taken the whistle system and the concept of risk-graded management as tools to control the risks. FSC is also aware of the necessity of adopting such a method. This paper will analyze the case of a major financial crime case that actually occurred in the life insurance company, and through qualitative interviews, explore the possibility and expected benefits of the “whistleblower” system as an alternative or additional tool of supervision. The whistleblower's perspective considers the problems that may be encountered in the establishment and implementation of the whistleblower mechanism, and the corresponding responses. It attempts to evoke and give recommendations to FSC on system designs. By doing so, try to improve the insurance industry operating environment in Taiwan, the effectiveness of the competent authority of supervision, and in line with the goal of the global risk management hierarch.