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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/80671


    Title: 鑑識會計在經濟犯罪中之法制化與應用實效;The Legalization and Application Effectiveness of Forensic Accounting in Economic Crimes
    Authors: 吳肇台;Wu, Chao-Tai
    Contributors: 法律與政府研究所
    Keywords: 鑑識會計;鑑定;刑事訴訟法修正草案;財報不實;操作市場;Forensic accounting;expert witness;draft amendments of the criminal procedure law published in 2019;financial statement frauds;market manipulation
    Date: 2019-07-05
    Issue Date: 2019-09-03 14:56:41 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 隨著現代科技發展,經濟規模相應擴大,重大金融弊案影響的投資者眾,對資本市場的危害甚鉅,如早期美國之安隆(Enron)、世界通訊(WorldCom)、全錄(Xerox),我國之博達、台開等;到近期之樂陞、遠雄、兆豐等案。每一件弊案皆破壞了市場公平運作之機制,也重創了人民對司法制度之信賴,因此如何調查並預防重大經濟犯罪,成為了各國司法人員之首要課題。
    從事經濟犯罪之行為人,通常具備一定專業知識與經驗,因此其隱匿性、不易察覺性,均較一般犯罪高。在經濟犯罪的調查中,往往涉及會計、財務金融等專業知識,但傳統法律人並不具備此類專業,因此在相關偵查中需要相關專業人員之協助,「鑑識會計」在學界、實務界也逐漸受到重視。
    惟探究我國財報不實與操縱市場相關案件法院審判之經過,在大多數案例中,法官並沒有選任具備財會知識之人員擔任鑑定人,用以輔助判斷相關爭議。一般法律人是否有足夠之能力與實務經驗,解讀大量之卷證資料,與剖析其中暗藏之玄機,並達到發現真實之目的,確有值得探討之處。
    因此,本文欲分別從形式及實質層面,探討鑑識會計人員於支援經濟犯罪上所面臨之挑戰。形式層面上以現行刑事訴訟法鑑定相關條文,分析鑑識會計人員在適用上遭遇之問題,並以108年公布之刑事訴訟法鑑定部分修正草案,探討未來之發展與建議方向;實質層面上則關注證券交易法財報不實與操縱市場罪,若能借助鑑識會計人員之專業,在判斷上與現行方式相比,有何著力點。
    最後,希冀能透過本文之淺見,提升司法工作者對鑑識會計之重視,並提供未來立法者於修法時之方向。
    ;Alongside with the development of modern science and technology, the scale of the economy has expanded correspondingly, and the investors affected by major financial frauds have been extremely harmful to the capital market, such as in the early days, Enron, WorldCom, and Xerox of the United States, and Boda, Taikai of Taiwan, etc.; to the recent XPEC, Farglory, Mega Bank and other cases. Every piece of malpractice has undermined the mechanism of fair operation of the market and has also devastated the people′s trust in the judicial system. Therefore, how to investigate and prevent major economic crimes has become the primary issue of judicial personnel in various countries.

      The perpetrators of economic crimes usually have certain professional knowledge and experience, so their occult and imperceptibility are higher than the general crimes. In the investigation of economic crimes, it often involves professional knowledge such as accounting, economy and finance. However, common law professions do not have such specific knowledge. Therefore, in the relevant investigations, the assistance of relevant professionals is needed, and "Forensic accounting" has gradually received attention in both academic and practical fields.

    However, in the majority of financial statement frauds and market manipulation cases, the courts did not select personnel with relevent knowledge to serve as expert witnesses to assist in solving disputes. Whether the legal person has sufficient practical experience and be competent to interpret a large number of documents, analyzing the hidden mystery, achieving the purpose of discovering the truth. The issue is worthy of discussion.

    In this paper, we will discuss the challenges faced by forensic accountants as supporting economic crime in respect of formal and substantive aspect. At the formal aspect, the problems encountered by the forensic accountants when applying to the current criminal procedure law are in discussion, and I will analyze the latest draft amendments of the criminal procedure law published in 2019 to identify future developments and suggestions; at the substantive level, the article pays attention to the financial statement frauds and market manipulation cases, and then to observe what are the advantages of forensic accounting compared to the current method.

    Last but not least, we hope to enhance the attention of judicial workers to forensic accounting through the essays in this article, and to provide the direction for future legislators to practice the law.
    Appears in Collections:[法律與政府研究所] 博碩士論文

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