| 篇名 |
美國法人經濟犯罪之刑事管制架構──兼論對我國刑事管制之啟示 |
| 並列篇名 |
Criminal Regulations of Corporate Crime in the United States－Policy Implications to Taiwanese System |
| 作者 |
溫祖德 |
| 中文摘要 |
自千禧年以來，美國發生二次大規模之公司舞弊及金融風暴案件，尤其在金融海嘯後特別關注內部自律機制失靈，並有倡議尋求外部他律機制，以解決前開內控制度之失能，然而強化內控制度及法令遵循，不僅作為公司治理之一環，更應作為刑事管制之手段，以抑制及預防法人或內部人經濟犯罪。本文扼要闡述美國法人經濟犯罪之刑事法管制架構，藉由美國法制及聯邦檢察官獨占起訴法人之裁量權，積極促進法人改革內控制度內涵，提供法人積極誘因從事相關法令遵循之設計及實踐，在實質上使法人換得不訴追利益。我國近年來，亦發生諸多金融機構之弊案，美國財經刑法管制犯罪及解決之道，或許對我國相關法令修正方向具有相當啟示，自足為我國借鏡。 |
| 英文摘要 |
Corporate crimes and the financial crises they brought stormed the United States shortly after the arrival of this millennium; owing mainly to the systemic malfunction of corporate governance and internal control mechanisms. Another layer is increasingly being added to the strengthening of corporate compliance and internal controls, and that is the incorporation of these corporate mechanisms into the criminal regulations regarding corporate crimes.
This article illustrates the regulations on corporate crimes in the United States, especially by means of the prosecutorial charging discretion with the condition of furtherance of internal controls and compliance in corporations involved in criminal activities. These new trends and regulations may have far-reaching implications here in Taiwan regarding corporate crimes and financial markets. |
| 起訖頁 |
212-229 |
| 關鍵詞 |
金融風暴、內控制度、法令遵循、外部他律、刑事管制、Financial Crisis、Internal Control、Corporate Compliance、External Regulation、Criminal Regulation |
| 刊名 |
月旦法學雜誌 |
| 出版單位 |
元照出版公司
|
| 期數 |
201807 (278期) |
| DOI |
10.3966/102559312018070278010 複製DOI DOI申請 |
| QRCode |
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