白領犯罪一詞涵蓋眾多的犯罪行為,本文將以其中的內線交易進行論述,從結果去探討犯罪形成的原因,早期在證券交易市場上流行一句話:「千線萬線,不如一條內線。」內線交易成了金融犯罪中最常見的犯罪行為,證券交易法(以下簡稱證交法)第157條之1與同法第171條中制定了違反內線交易法的罪責,在如此重刑的法條之下,鋌而走險觸法的行為還是層出不窮,且觸法之行為人大多都是白領菁英階級。 本文首先談及白領犯罪的特性以及證券詐欺與刑法詐欺的差異性,接續在第三章分析犯罪的形成、白領菁英產生犯罪行為的心理與動機,再於第四章探討內線交易之相關定義,進而論述美國及我國證交法之相關理論與規範,並以「綠點案」做為案例,分析其構成犯罪要件之罪責,最後在第八章對於本文所論述的犯罪之所以形成的「因」與產生犯罪行為的「果」給予結論。;The term "white-collar crime" encompasses various criminal activities, and this paper will thematize insider trading to explore the reasons behind its occurrence. A popular saying in the early days of the securities trading market was, "A thousand lines of information are not as good as one insider tip." Insider trading has become one of the most common criminal behaviors in financial crime. Article 157-1 and 171 of the Securities and Exchange Act established the culpability for violating insider trading laws. Despite the severe penalties prescribed by these laws, the risky criminality has proliferated. Moreover, the majority of the offenders are white-collar elites. This paper begins by discussing the characteristics of white-collar crime and the differences between securities fraud and criminal fraud under the Criminal Code. It then proceeds to the third chapter to analyze the formation of crime and the psychological motivations behind white-collar elites engaging in criminal behavior. Moving on to the fourth chapter, it delves into the relevant definitions of insider trading, then elaborates on the relevant theories and regulations of Securities and Exchange Act in the United States and Taiwan. It uses the "Green Dot Case" as a case study to analyze the elements of criminal liability. Finally, in the eighth chapter, it concludes for causes and effects of criminal behavior discussed in this paper.