我國與德國金融監理法制之比較研究－－以機關獨立性為中心

Comparative Study of Supervisory Legal System between Taiwan and Germany-Focus on Authority's Independence

金融監理的有效運作，是金融市場穩定發展，確保投資大眾權益與維持國家競爭力的關鍵。我國與德國在過去都是採行銀行、保險、證券等多元監理的方式，但受到監理一元化思潮的影響，都相繼啟動整合的法制工程，設置全新的監理機關，如我國之金融監督管理委員會，與德國之聯邦金融監理署。金管會設立之初，原本定位為獨立機關，現則為行政院下設委員會，而德監理署為聯邦直屬之公法人，具有獨立性，但必須接受聯邦財政部法律與專業之監督，兩國監理法制之異同比較，饒富學術研究興味，故本文乃以我國與德國金融監理法制之比較為題，研究其法制源起、制度理念、規範架構、規範內容等，以收取長補短提供我國法制調整的建議。

The efficient financial supervision makes dominant contributions to ensure the effective functioning, stability and integrity of financial market, to protect consumer's rights and interests, and to maintain national competition. In the past, here in Taiwan and also in Germany, banks, insurance companies, security firms and other financial institutions were supervised by different authorities, i.e. multiple supervisory systems. With the evolution of integration of financial supervision (Allfinanzaufsicht), the integrated single financial supervisor is then established such as ＂The Financial Supervisory Commission-FSC＂ in Taiwan and ＂The Federal Financial Supervisory Authority-BaFin＂ in Germany. The FSC is an independent organization in the cabinet. The BaFin is an autonomous public-law institution and is subject to the legal and technical oversight of the Federal Ministry of Finance. This article is about comparing the supervisory legal system between Taiwan and Germany, expressing the origins, regulatory ideas and legal frameworks, and making some suggestions.