金融業從業人員的職業道德研究－－以聯合投信公司事件相關債券議題為中心

The Moral of Financial Professionals–An Analysis of Panic Redemption Event in The United Securities Investment Trust Co.

本研究回顧2000 年以來國內外金融市場重大倫理事件，並以2004 年台灣聯合投信公司恐慌性贖回案件中，相關債券基金及債券交易議題為中心，研究其中當事人面臨倫理困境時可能秉持的職業道德觀念，以及探討金融主管機關是否衷實盡到監管與維持金融市場秩序的責任。本研究提出建議，主管機關在未來仍應繼續提昇金融從業人員的職業道德與倫理觀念，因應市場風險及潛在危機提出完整配套措施並完善政令，以利金融市場遵循。

This study reviewed the major ethical events in the international financial markets since 2000, and the panic redemption event of the United Securities Investment Trust Co. in 2004. Focusing on bond funds and bond trading related issues, this study discusses the practitioners may uphold the professional ethics when faced with ethical dilemmas. Moreover, this study explores whether the financial authorities take responsibilities for monitoring and maintaining the order of financial markets. This study recommends that the authorities should continue to enhance the moral of financial professionals in the future. To cope with market risks and financial crises, the authorities should complete the decree that financial markets can follow.