企業反賄賂制度之建立-以日本法之經驗為借鏡

對於公務員賄賂行為之處罰，我國於刑法瀆職罪章及貪污治罪條例設有處罰規定已久，相較之下，發生於企業等私部門的賄賂行為，一般係以刑法第342條背信罪或證券交易法第171條第1項第3款特別背信罪等相繩。近年來，台灣陸續爆發企業賄賂弊端，顯然已成嚴重問題，但企業賄賂存在已久，甚至已成商業交易上之潛規則，究竟是商業習慣或是違法行為或是，尚存有爭論。惟商業賄賂不但可能影響公司內部之正常營運，亦可能侵害商業競爭上之公平性，不能均以商業習慣視之，仍有予以規範之必要性。目前對於防企業賄賂之防制上，並無專法存在，僅能靠刑法或財經法規中之零星規定加以規範，因此，於企業之董事、監察人或股東等所發生較嚴重之賄賂行為，很可能出既有規範無法處罰之漏洞，而有予以修補之必要。在經濟合作暨發展組織的主導下，制定企業賄賂規範法規已成世界之立法潮流，與我國同屬歐陸法系的日本，對於企業賄賂之行為，係採取附屬刑法之立法方式，於公司法中設立規定，針對企業負責人或股東之賄賂行為予以處罰，藉此防止企業高層貪腐以及職業股東等問題，以維護企業之正常運作與永續經營，避免發生骨牌效應損及國家經濟。由於台灣與日本之法律系統相同，社會民情亦有部分相似性，就日本之立法例及實務經驗予以借鏡，應有助於健全台灣防制企業賄賂之機制。本文對於現存企業賄賂之問題予以分析，探討企業貪腐之侵害性以及入罪化之必要性，並就日本法進行比較法研究，評估是否有仿效其立法方式之可能性，而提出立法建議，期望能有效抗制企業賄賂行為，塑造台灣穩定且公平之商業交易環境。

關鍵字

背信罪；企業法遵；企業貪腐；公司治理；商業賄賂；職業股東；總會屋；贈收賄

並列摘要

With regard to the punishment of civil servants' bribery, it’s be punished by Criminal Code or Anti-Corruption Act in Taiwan. Compared to Commercial Bribery, it is appropriate to be governed by the Article 342 of the breach of trust of the Criminal Law and the Article 171, paragraph 1 and subparagraph 3 of the special breach of trust of the Securities Law. In recent years, Corporate Corruption has been broken out in Taiwan. Obviously, it has become a serious problem, but it is commercial habit or illegal behavior is still controversial. However, commercial bribery may not only affect the normal operation of the company, but also the fairness of commercial competition. Although there are some random regulations in the finance laws, there are no regulations to govern the illegal commission or rebate behaviors of stakeholders in general enterprises or corporations. There may be loopholes in the law, so there is a need for legislation. Establishing and regulating corporate bribery regulations under the leadership of OECD has become the trend of world legislation. However, in Japan there are anti-corporate bribery regulations in company law. Furthermore, Japan has similar geopolitical position and culture to Taiwan. It will be consider and provide legislative suggestions that may improve Taiwan’s Anti-Corporate Corruption from the perspective of Japan’s law and on the basis of qualitative research conducted. So in this dissertation examines and analysis the problems in our law of Corporate Corruption, and then seeking consultation from Japanese Laws, in hope to come up with the solutions. And then legislative suggestions on improving the legal system of Anti-Corporate Corruption. At last, try to create a stable and fair business environment in Taiwan.

並列關鍵字

Breach of Trust ； Compliance Program ； Corporate Corruption ； Corporate Governance ； Commercial Bribery ； Corporate Racketeer of Stockholders Meetings ； Soukaiya(Japanese) ； Bribery