臺灣經濟犯罪偵查機制之研究，1979-2008

From 1979 to 2008:Research on Investigation Mechanisms against Economic Crimes in Taiwan

楊榮宗(JUNG-TSUNG YANG)

指導教授 ： 蕭全政

國立臺灣大學/社會科學院/政治學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.10481

摘要

經濟犯罪偵查機制依政經發展脈絡與經濟犯罪所以發生之關係，及伴隨經濟犯罪轉變之刑事偵查政策，可分為專業偵查組織的出現之「法務部調查局經濟犯罪防制中心」，統合與整合檢警調及財經專業機關之「臺灣高等法院檢察署偵查經濟犯罪中心」、專業團隊合署辦公之「查緝金融犯罪督導小組」，及先期直接參與重大金融犯罪案件金融之檢查與偵辦的「檢察官進駐行政院金融監督管理委員會」等四個階段。
本文嘗試由政經發展脈絡為背景，藉歷史文獻、法制實務及實證分析，以歷史研究方法探討我國對於經濟犯罪刑事偵查政策之歷史演進，及經濟犯罪偵查機制之歷史進程，並以歸納、演繹方法，探討我國經濟犯罪偵查機制之歷史變革，且輔以各時期所發生之重大經濟犯罪弊案等質化及量化之多元研究方法，以瞭解本研究有關之課題。並就未來經濟犯罪機制區分為二階段之規劃。近程者，係於不變更現有法律制度架構下，建置一個能夠符合當前需求之經濟犯罪偵查機制；遠程者，則應參酌美國「打擊企業犯罪工作小組」及「安隆案工作小組」之作法，穾破現有典章制度，從法制面及組織重新建構符合未來時代潮流之經濟犯罪偵查機制。

關鍵字

政經發展脈絡 ； 經濟犯罪 ； 偵查機制 ； 刑事偵查政策 ； 偵查組織

並列摘要

Since 1979 has the Taiwanese investigation mechanism against economic crimes been undergoing four major transformations: the prototypical special investigation unit of “the MJIB Economic Crime Prevention Center”, the consolidation in law enforcement agencies and government financial authorities of “the Economic Crimes Investigation Center of Taiwan High Prosecutors Office”, the joint team comprising members from different government agencies of “The Financial Crimes Task Force ” ,and the prosecutorial involvement in initial financial examination and criminal investigations of “the Prosecutor Station at Financial Supervisory Commission”. Not only are the aforementioned transformations the results of the interactions between political-economic evolutions and the immediate causes relating to economic crimes, but the exhibitions of shifting criminal justice policies.
By analyzing the historical records, regulations and high-profile criminal cases, I endeavored to articulate, in political-economic contexts, the chronology of the aforementioned transformations concerning investigation mechanisms against economic crimes from 1979 to 2008. With analysis of the quantities and qualities concerning the flagrant economic crimes during the period, I probed deductively and inductively into the historical structure of the period to account for such reformations. At the end of my thesis, I suggested a two-staged scheme of future mechanisms. Premised upon the present legal system, I recommended a new investigation mechanism be constructed to meet our urgent needs in the near future. However, modifications of laws and our legal system seem inevitable after my review of “The Corporate Fraud Task Force” and “The Enron Task Force” of the United States. Only with groundbreaking modifications thereof is an investigation mechanism to be established to comply with the trends in the long run.

並列關鍵字

POLITICAL-ECONOMIC CONTEXT ； HISTORICAL-STRUCTRUAL APPROACH ； ECONOMIC CRIMES ； IVESTIGATION MECHANISMS ； CRIMINAL INVESITIGATION POLICIES ； INVESTIGATIVE UNITS

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