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  • 學位論文

我國公職人員財產申報強制信託法制之探討

A Study on Property Declaration of Mandatory Trust for the Public Officials

指導教授 : 陳櫻琴
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摘要


我國公職人員財產申報法自1993年訂定之初即採行「強制信託」原則,當時實屬各國之創舉,然實務運作二十餘年以來,尚未曾利用此一制度發掘貪污線索或案件,似無法達到真正隔絕利益輸送、防制貪污之目的。 公職人員強制信託制度師法美國,惟移植我國後,歸屬「管理信託」性質,與美國「盲目信託」(blind trust)制度大有不同。美國制度依據其政府倫理法(The Ethics in Government Act)及政府倫理局提供之信託協議範本(Model Qualified Blind Trust Agreement),受託人對信託事務有完全管理運用決定權,公職人員不得干涉,並不得瞭解處理該信託事務運用之內容,其盲目信託性質係屬「委託人盲目」;而我國強制信託依公職人員財產申報法第7條及第9條規定辦理,有關信託財產之管理運用仍由公職人員指示管理處分並自行申報,受託人不負任何申報及監督義務,故性質上屬「受託人盲目」,兩者運作制度差異甚大。 本論文旨在分析我國公職人員財產強制信託制度,與美國、香港及新加坡等國相關制度比較分析,同時探討現行法制及實務執行所遭遇問題,分別由五個面向切入闡述,分別提出相關問題及研究建議,例如建議將公職人員財產信託改列自由選項而非強制性措施;以及建議信託業者對於交付之信託財產具有管理運用決定權等,以期作為我國未來實行公職人員財產信託之修法參考。

並列摘要


Since the act of Property-Declaration by Public Servants was established in 1993, the idea of mandatory trust contain in the act Property-Declaration by Public Servants. Although the act of Property-Declaration by Public Servants in Taiwan is the first law to enforce mandatory trust for public servants among the laws of Property-Declaration by Public Servants in the world, the bureau of law enforcement cannot indict any corruption cases from the establishment of the law of Property-Declaration by Public Servants. The outcome shows that the act of Property-Declaration by Public Servants seems not to alleviate the activities of corruption. When the Legislative Yuan made the laws of Property-Declaration by Public Servants in Taiwan, the content of the act of Property-Declaration by Public Servants in Taiwan refer to the US law of Property-Declaration by Public Servants. Although the act of Property-Declaration by Public Servants in Taiwan is similar to the US law of Property-Declaration by Public Servants, The properties of act of Property-Declaration by Public Servants in Taiwan belong to managing trust system, not blind trust system in US. In the US law of Property-Declaration by Public Servants, the template of trust agreement is according to the US law of Public Administrative Ethics. The trustee has the management and decision power about trust affairs that the government officers cannot intervene and understand the content of use about trust affairs. From the US law of Property-Declaration by Public Servants, the properties of blind trust belong to principal blind. Compared with the US law of Property-Declaration by Public Servants, the properties of act of Property-Declaration by Public Servants in Taiwan are classified to managing blind according to Art. 9, act of Property-Declaration by Public Servants in Taiwan. It is large different in properties between two laws of Property-Declaration by Public Servants. The main aim of this thesis analyzes and compares the systems of Property-Declaration by Public Servants among Hong Kong, Singapore and Unite States. According to study the merits of all systems, we investigate the problems on the side of legal institutions and practice in the act of Property-Declaration by Public Servants in Taiwan. We try to propose the some suggestions to the drawbacks of the act of Property-Declaration by Public Servants. For instance, the idea of mandatory trust in the act of Property-Declaration by Public Servants may consider relaxing; The limitation of wealth that is trusted may consider cancelling; The outcomes of this thesis can be used to amend the act of Property-Declaration by Public Servants in the future.

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