金融犯罪防治與警示帳戶機制之行政風險芻議

「警示帳戶通報機制」是政府多年來跨部會合作防治金融犯罪之重要機制，亦是制止詐欺犯罪的重要手段，不可輕易廢除。但原本制定「警示帳戶通報機制」之目的在於防制犯罪、阻止資金竄流、並協助受害人取回被害款項。然而因為法律位階不足、制度設計未盡完善，實施期程越久，引發糾紛越多，非旦有侵害人民權益、損害國家司法威信之處，更對我國金融秩序造成相當負擔。而實務上更因誤設警示帳戶，或帳戶申請人解除不易，導致民眾求助無門的情形，反而創造更多無辜的被害人。該項制度在實務操作的設計上，顯然有所缺失，實有徹底檢討之必要。本文分析探討「警示帳戶通報機制」之由來、法律位階、實務操作上之風險、及對金融機構影響，提供主管機關未來執行與制度修訂之參考。

關鍵字

警示帳戶；金融犯罪；金融犯罪防治；行政風險；金融機構管理

並列摘要

Warning account mechanism is an important mechanism that has been implemented by the government through cross-department cooperation on financial crime prevention, and a critical means to prevent fraud crimes, thus, it should not be abolished arbitrarily However, despite of the original purposes of preventing crimes, restricting the flow of illegal capital, and assisting the victims to retrieve their money, the warning account mechanism has led to many incidents of disputes due to insufficient legal constitution, incomplete system, and prolonged processing period, thus has violated the public's rights, damaged the juridical power, and led to extra burden to the financial orders in Taiwan. In practice, the process for lifting the warning label on the wrong fully set warning accounts and account holders is rather complicated without available remedy sources, thus, causing more innocent victims. This mechanism has flaws in operation that have to be reviewed and modified. Therefore, this study reviewed the background, legal constitution, operational risks of the warning account reporting mechanism, and its effects on financial institutes, in order to provide references to government authorities for future execution and amendment.