透過您的圖書館登入
IP:3.82.2.112
  • 學位論文

掏空金融機構犯罪歷程與手法之研究

The study on crime process and modus operandi of hollowing out a financial institution’s assets

指導教授 : 許春金
若您是本文的作者,可授權文章由華藝線上圖書館中協助推廣。

摘要


金融犯罪在國內犯罪學領域,研究成果不像暴力犯罪、毒品犯罪或貪瀆犯罪等傳統犯罪議題豐碩,本研究期能以犯罪學理論探討我國金融犯罪之歷程,希冀以犯罪學之角度分析後,再進階研究發現掏空金融機構資產等犯罪之防制對策。 本研究以力霸企業集團之中華商業銀行為個案研究對象,從決策及資源分配掌控者觀點研究該集團企業之最終控制者,透過蒐集並分析有關國內外金融機構掏空事件文獻資料(起訴書、一審、二審、三審判決書)及質性訪談偵辦本案刑事司法人員、金融監理人員,試圖研究經營階層或銀行從業人員掏空中華商業銀行(金融機構)資產之犯罪歷程與手法。 研究發現中華商業銀行之經營者及相關從業人員透過違法超貸、不實徵授信報告、虛偽投審表、強力以董監事優勢席位,掌控董事會(投審會)通過授信案件、強制搭售私募公司債為授信條件、獨攬銀行現金卡及信用卡經銷業務,並以關係人圍標標售不良債權方式等犯罪手法掏空該銀行財產,即存款戶之存款為大宗,造成擠兌現象,動搖社會金融秩序;上述犯罪手法輔以犯罪歷程理論加以檢視後,發現犯罪者多以中立化技巧合理化自己或共犯之犯罪行為。 造成上述結果多導因為公司內稽內控之嚴重缺失、主管機關監理不力或不易發現,及後續金融偵查與審理專業不足等問題,爰提出防制對策與建議,分別從加強金融機構內稽內控機制、提升公司治理與監理、加強金融機構授信程序及呆帳原因之實地檢查、展現金融犯罪之強勢監理、強化刑事司法體系作為等五大類建議,提供監理機關及司法機關研擬或修訂法規、訂定制度或修正流程等配套措施時參考,俾利我國金融機構落實公司治理,強化企業社會責任,進而穩定我國金融秩序。

並列摘要


The study of financial crime among criminology in Taiwan has not been abundant, which is unlike the study of violence crime, drug crime, and corruption crime. This study expects we can consider the process of financial crime from the angle of criminology and step forward to discover the strategy of preventing the crime of hollowing out financial intuition's assets. The Chinese Bank of the Rebar Group is the target case of this study. From the aspect of the distributions of decisions and resources in the bank, this study analyzes the person who has the final control of authority to this bank. Through collecting and studying related documents and judgments of the crimes in terms of emptying out financial intuition's assets across the world as well as interviewing the prosecutor and financial regulator, this study tries to dig out the senior management's crime process and modus operandi of embezzling the bank's funds. This study has found that the modus operandi involved in the Chinese Bank case mainly includes overvaluing the collaterals, faking credit and investment assessment reports, dominating the board to approve loans, selling bad loans to related person through collusive bidding, and so on. With Crime Process Theory to examine the modus operandi above, we also have found that the majority of criminals often rationalize their illegal behavior by stating they are independent of that. The continuous illegal behavior mainly results from ineffective internal controls and regulatory enforcement, and lacking strength on judicial investigation. This study proposes the strategy and suggestions below to prevent it from happening again: enhancing the mechanism of internal controls of financial institutions, strengthening the corporate governance, implementing stringent on-site examination, showing deterrence to financial crime, and reinforcing criminal justice system. Accordingly we hope that the competitive regulator and justice authority can develop or amend related rules, systems, and judicial process to help financial institutions to fully implement corporate governance, to carry out the social liabilities, and to stabilize the financial system.

參考文獻


蔡德輝、楊士隆(2007)。犯罪學。臺北市:五南。
林炤宏(2010)。防制重大金融犯罪之研究-以犯罪所得剝奪為中心(碩士論文,國立政治大學)。取自臺灣博碩士論文知識加值系統。(系統編號099NCCU5194050)
楊欣怡(2006)。公開發行公司掏空公司資產之經濟犯罪追訴與防制對策(碩士論文,國立政治大學)。取自臺灣博碩士論文知識加值系統。(系統編號095NCCU5055037)
林孟皇(2010)。金融犯罪與刑事審判。臺北市:元照。
Blair, Michael QC.(2001). Blackstone's Guide to the Financial Services and Markets Act 2000. NY: Oxford University Press.

延伸閱讀