體檢我國公職人員財產強制信託制度

公職人員財產申報法是我國反貪腐的第一道曙光，施行迄今已逾30年，隨著公開公職人員財產於資訊網路的人數增加，以及媒體對於裁罰確定名單的報導，公職人員財產申報法已成為公眾監督公職人員及公職候選人清廉操守的重要規範，攸關廉能政府的建立。該法除強制公開公職人員之財產內容，以為全民監督外，針對具有高度決策力及影響力之公職人員，另以「強制信託」制度規範此等公職人員本人、配偶及未成年子女，應將特定財產強制信託予信託業者，藉以預防貪瀆避免不法致富。該制度施行迄今，是否有助於預防貪瀆，並增加對政府施政之信賴？實際施行情形如何？本文從立法沿革、制度目的、強制信託之特色、實際執行情形，探討實施之成效及檢討，並提出廢除強制信託改採變動申報制度的修法建議。

Act on Property-Declaration by Public Servants is the first light of dawn for anticorruption in our country, which has come into force for more than three decades. There is an increasing trend in the number of public servants who declare their properties through the Internet and open for public access, as well as several news reports about the final decision list of the administrative penalties for those who violates the law. The Act on Property-Declaration by Public Servants has become an essential standard for the general public to supervise the integrity of public servants and candidates forof electoral posts for public office, which is also fundamental to the foundation of a clean and competent government. Furthermore, whether the candidates abide by the Act will be the focus of each political party and candidate who argue with one another during the election.
andard for the general public to supervise the integrity of public servants and candidates forof electoral posts for public office, which is also fundamental to the foundation of a clean and competent government. Furthermore, whether the candidates abide by the Act will be the focus of each political party and candidate who argue with one another during the election.
In addition to the compulsory disclosure of the contents of properties of public servants for public supervision, the Act also has the ''mandatory trust'' system regulating public servants with a high decision-making power and significant influence. Such public servants, their spouses, and underage offspring shall forcibly entrust specific properties to trust underwriterto prevent corruption and avoid illegal enrichment. trust'' system regulating public servants with a high decision-making power and significant influence. Such public servants, their spouses, and underage offspring shall forcibly entrust specific properties to trust underwriterto prevent corruption and avoid illegal enrichment.
So far, the compulsory trust system has been questioned as to it is helpful to prevent corruption and increase reliance on the government’s work? What is the actual implementation of the system? This paper discusses the achievement and review of the current compulsory trust system from the perspective of its legislation history, its purpose, the characteristics of mandatory trust, and the current situation of its implementation. In this paper, the author also recommends thatthe compulsory trust system be abolished and replaced by declaring changes in properties for the suggestions of legal amendments.