廉潔效能、行政透明之施政是是人民對政府的期盼,也是國家治理所欲達成之目標,國家任用公務員行使各項施政做為,所任用之人員須秉持清廉操守公正執行職務,因此,衍生了一套對於公務員透明行政、廉潔自持及監督機制的操守規範。貪瀆犯罪使公務員利用職務上之職權與他人勾串共謀不法利益,其結果不僅造成國家與社會之損失,也因公務員未能公正盡守職責,將不利國家政策推動,造成人民對於政府的不信賴,進而,影響社會安定秩序。 我國頒訂各項陽光法案,其中的財產申報制度,對於所任職務的公職人員由法律強制規範,要求公佈自身財產以供大眾檢視,以達到管制功能外,對於公務員也有相當的警示功能。「公職人員財產申報法」施行近二十年,本文將探討現行制度之施行成效是否達成預期效益,及現行各項規範是否妥適。透過介紹申報制度緣由、規範目的及內涵,從中探討公務員於財產申報之義務與憲法基本權利是否牴觸、行政機關對於公務員財產資料查核、要求說明財產內容等各項行政作為之規範是否符合比例原則;並對於現行法規有關申報人員範圍、信託規定及處罰規定等進行討論。 近年增訂之「財產來源不明罪」與公職人員財產申報法皆有要求公務員對於財產為揭露及說明的規範 ,因分別於刑事法及行政法上規範,故就二者現行法制做一介紹與分析比較,針對公務員「財產說明義務」之規定提出合適之檢討改進意見;此外,也對於現行「財產來源不明罪」之各項構成要件提出修正建議。綜結各章節論述,期望我國現行各項陽光法案,透過多方層面思考,從預防到查處貪瀆犯罪的法規聯結做緊密配合,有效達成廉潔政治的目的。
Clean, efficient and transparent administration is not only the people's expectation, but also the goal of national governance. State appointed civil servants exercising the required governance ensures the appointed staff upholds honest and impartial ethics in the execution of their duties consistent with integrity and impartiality. Therefore, the legislator for civil servants has designed a transparent administration with ethical and supervisory mechanisms. Corrupt civil servants using their position to obtain illegal benefits would result in a significant loss to state and society. Additionally, civil servants not loyal to their duties would be detrimental to policy promotion, causing distrust of the people towards the country and damaging social order and stability, producing unrest. The property declaration system for any public officer known as the Sunshine Act, by law requires the publication of their property for public view in order to achieve national regulatory functions. Contained in this law are considerable warning functions for civil servants. As the "Law of Property Declaration by Public Officials" was implemented nearly two decades ago, this paper will examine whether the results of the implementation of the existing system has produced the expected benefits as well as the appropriateness of the current standard. The intent is to introduce the property declaration system origin, purpose and meaning of the norm as a basis from which to discuss whether the obligations civil servants have in property declaration is consistent with the fundamental rights of the Constitution and whether the administration of the law follows the principle of proportionality. A discussion of existing regulations will include: range of declared officer, trust regulations, penalties, and the inclusion of the "property from unidentified sources" in recent years which requires public officials to declare and explain their property individually. This paper describes and analyzes the current legal system and offers appropriate improvements for the "Civil Servants Property Source Description Obligations." and further proposes amendments for the existing constituent elements of property from unidentified sources. It is hoped that through multi-dimension thinking, linking from prevention to investigate corruption laws work closely to effectively achieve the goal of clean politics.