重大商業、金融犯罪案件與專業審判──以「會計師查核不實」及「併購案件資產評估不實」為例

Specialized Trial in Major Commercial and Financial Criminal Cases --Focusing on “unauthentic audit by accountants” and “unauthentic capital assessment in merger and acquisition”

現今商場已國際化，矚目重金案件，無法單純以「社會上一般人客觀的常識」作判斷；審理此類案件法官，須兼具跨商事領域的會計、財務、金融、併購及公司治理等知識；惟此處所要求專業，並非要求法官專業知識達到會計師、精算師等水準或要求法官有如張忠謀、郭台銘等商場經驗，而係要求法官接觸多個層面，對跨商事領域知識及商場交易有一定程度普遍認知，因「魔鬼總是藏在細節裡」，同樣一文件或證人一句話，有經驗法官與無經驗法官，所認知就不一樣，有人可看出端倪，有人無所發現。

Given the present business transactions tend to be internationally globalized, major high- profiled financial crimes are no longer to be trialed only by common sense of normal people. Judges who trialed these cases need to be more sophisticated at professional knowledge associated with accounting, financial, banking, auditing and corporate governance. It is not requisite that the Judges have to be as knowledgeable in the professional financial fields as accountants, actuaries, or lots of experienced businessmen like Morris Chang or Terry Guo. However, the basic knowledge of commerce and transaction is inevitably required. Judgments based on the same documents or oral testimonies, it is apparent to find the different cognition and conclusion between experienced and inexperienced Judges. Judges with experiences of the specialized financial knowledge are competent to trace more clues than inexperienced Judges, as it is said, “the devil is in the detail”.