| 摘要: | 商業活動的運作須要大量貨幣當作媒介，金融業弊案影響所造成社會大眾財產損失顯而易見，在弊案中沒有人最終獲得利益，卻造成社會大眾財富的損失。 金融業存在的目的也可以是服務社會大眾，從2006年度諾貝爾和平獎得主孟加拉經濟學者穆罕默德．尤努斯（Muhammad Yunus）和他創辦的「鄉村銀行」（Grameen Bank）獲獎可以得知，金融業是可以創造幸福、實現理想，是為那些有能力經營事業而沒有資金使其運作的人得以發展事業。 近10年來台灣金融業弊案層出不窮，其手法是背信、掏空、內線交易、圖利…其本質就是倫理問題，這些弊案之發生除了法令或是規範問題外，組織內部握有權利的人才是核心所在，從台中商銀及中興銀行弊案中可以看出，當這些握有權力的人所做出的不倫理之行為時，組織內部的人員也會隨之改變，對是非、對錯視若無睹配合不法，可怕在於；弊案後果卻由全民共同承擔。 基於弊案之成因及防範未然，本文以整合社會契約論由國際上之宏觀規約觀點補在地之不足，並由人權方向去思考財產權之保障，國家應保障人民的財產，防止弊案發生，並維護社會正義。商業存在的價值是創造幸福，不是財團或企業高層決策者牟利的工具。 本文所研究的對象有二：(一)企業組織；(二)政府，企業組織之對象為人，包含高層決策者、董（監）事會、審核、弊案參與者；而政府方面包含金融監理單位、立法及司法單位。研究問題包括：金融業的社會責任、企業之經營理念、組織內人的行為、握有權力者之作為、政府處理金融業之公平正義等問題，並回應金融業弊案之成因。 Large amount of currencies need to be used as a medium for operating commercial activities, thus the influence of financial fraud cases will be obviously caused the property loss in the public. Within those fraud cases, no one can gain benefit in the long run, but result in the loss to our society. The purpose of financial industry’s existence can also give service to the public, as the great example of 2006 Nobel Peace Prize winner, Prof. Muhammad Yunus, who is a Bangladeshi economist, he and his founding Grameen Bank have showed that the financial industry is capable of creating happiness and realizing ideal, and can help those who are competent to operate a business but lack of capital with developing their business. In the last decade, many fraud cases have emerged from the financial industry in Taiwan, and their tricks included the breach of trust, stealing money from their own companies, insider trading, desire to make money etc., however, the nature of all these frauds is an ethical issue. In addition to the legal or normal issues, those who are holding authorities inside the organization are the core of these fraud cases. From the fraud cases of Taichung Bank and Chung Shing Bank, we can perceive that when those who are holding authorities have done the behavior against the ethics of our society, then these internal personnel of such organization may also be changed. They will not only ignore the right and wrong, but also will cooperate with illegitimacy. In addition, the most terrifying truth is that the public need to jointly bear the consequence of these frauds. Therefore, based on the cause and early prevention of these frauds, this study is adopted the Integrative Social Contract Theory, and from the internationally perspective of macro stipulation to supplement the insufficiency of local regulations. Moreover, along with the human rights to think over the protection of property rights, a nation should protect the properties of its people, prevent from the occurrence of frauds and conserve the social justice. The value of commercial value is to create happiness but the profit-seeking tool for enterprises or high-level decision-makers. |
