公司治理觀點之經濟犯罪分析－以中部地區兩件個案為例

The Analysis of Eonomic Crime in Perspective of Corporate Governance—Two Cases Studies

許忠彥(hsü chung yen)

指導教授 ： 劉子琦

亞洲大學/管理學院/國際企業學系碩士班/碩士(2007年)

摘要

盱衡過去幾年來的國內局勢，經濟景氣欠佳，導致失業率升高，經濟環境對治安造成負面影響，而治安情勢不佳亦間接影響經濟的發展。有愈來愈多的犯罪案件震驚社會，其震驚之程度不在於犯罪手法的殘忍，而是在於其被害人眾多，被害之財產數額為天文數字，然而對於犯罪行為人而言，起訴或判決之定罪率不高，刑罰不重，這種現象似乎無法遏止，其通稱為「經濟犯罪」。 本論文研究之目的為：從國內外文獻中，整合與「公司治理」及「經濟犯罪」相關之理論，俾作為本研究之參考與理論基礎；另目前國內有關「經濟犯罪」之學術議題研究甚少，希藉此研究了解現今導致經濟犯罪的影響因素，找出其防制對策，以達對症下藥之效；再以實務為基礎，分析歸納「經濟犯罪」之類型與模式，找出其適用法令，供檢警調人員偵辦經濟犯罪案件參考；另就「公司治理」之原則與架構加以探討，供企業所有權人及專業經理人參考，以防杜經濟犯罪之發生；再就研究者實務上曾接觸過的兩個「經濟犯罪」個案深入研究，並訪談研究個案之警察機關承辦人員及陳情抗議代表人，綜合彙整其看法做出結論；最後就「經濟犯罪」提出防制之道及立法建議，以供企業及實務機關參考。 本研究之資料來源係研究者使用「文獻調查法」，探討國內外各相關文獻及國內現行之相關法令，再使用「個案研究法」，就個案之司法文書深入研究，最後使用質性研究之「深度訪談法」，對個案之警察機關承辦人及陳情抗議代表人實施深入訪談，以獲取初、次級資料。本研究所得成果分別為「新興的經濟犯罪類型超越現行法令之規範、經濟犯罪的司法調查審判程序漫長」，另經濟犯罪之防制對策為「企業應落實公司治理制度及提倡企業倫理，實務機關應落實法律執行與規範，並提升社會大眾對經濟犯罪的關切程度」等。

關鍵字

經濟犯罪、公司治理、個案研究法、深度訪談法

並列摘要

In viewing of the local situation in these years, economic depression leads to the unemployment. Economic environment and public security have mutual negative influences. The community has been shocked by more and more crime cases. The crimes which are committed in the name of enterprises have shocked the community more than the brutality. They are so called Economic Crime for the numerous victims and enormous property. However, it can not be curbed since there is little penalty or condemnation for the people who commit crimes.
The purpose of this research is on integrating the Corporate Governance and Economic Crime in local and international documents. The integration will be the academic theory of this research. Furthermore, since there is little research on Economic Crime, it will help us to understand the background and factor of Enterprise
Crime and look up for the prevention. The proper laws can be found out to be the references for the police and investigation units with the analyzed crimes models. Also, research on the framework and concept of Corporate Governance will be the references of Enterprise owners and managers to prevent enterprise crimes. The depth research on two case studies of actual Economic Crimes and interview with the in charge police and protest representative. The conclusion can lead to the prevention and suggestion of lawmaking. And it shall be able to benefit the enterprises and organizations afterwards.
The researchers explore the local and international relevant documents and local laws by using the Document Investigation Method. Depth research on individual Justice Document by using Case Study method. Close interview with responsible police organization and protest representative to obtain the first hand, second hand
information.
The research achievement shall be the standard of newly risen economic crime which is above the governing of current regulations and the endless trial. The prevention shall be exercising the Corporate Governance and encouraging enterprise morality, strictly executing the laws and regulations and encouraging the
community’s deeply concern.

並列關鍵字

Economic Crime, Corporate Governance, Case Study method,Dept Interview method

參考文獻

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