| 摘要: | 近年來國際間屢傳大型集團企業舞弊案，衝擊全球金融秩序甚鉅，包括OECD和世界銀行等組織均歸因於公司治理的疏漏，本研究彙整公司治理與企業反貪的相關文獻、國際規範與我國作法，並針對我國檢調單位曾偵辦的樂陞案、永豐金案、鴻海案與台灣美光案等4大企業肅貪類型案例，進行實案深度分析，瞭解其弊案成因與違反公司治理情節，並規劃國內6家指標上市櫃企業的質性訪談，取得該等企業主或高階經理人對於我國公司治理實務以及推動企業反貪面臨困境與建議等資料，探討主管機關、司法檢調與企業間的多方關係，從而綜整得出造成我國企業貪瀆的7大治理問題，並以我國企業反貪實務的角度相對應提出7項涵蓋公司內部治理與外部治理的企業反貪策略，具體提供企業作為改善公司治理的參考指引，優化企業內部的反貪機制，同時給予政府部門作為行政監理或司法監控的政策建言，希冀藉由該等策略建議全方位提昇企業反貪能量，以科技、即時、動態且靈活的作法健全國內企業的公司治理，避免企業負責人或職員為謀私利傷害企業發展，降低企業貪瀆弊案發生的風險。;There have been numerous frauds committed by international large-scale enterprises in recent years, which have significantly affected the global financial order, including OECD, World Bank, and other organizations, attributed to corporate governance oversights. The relevant literature on corporate governance and enterprise anti-corruption, international norms, and general practices in Taiwan are summarized in this study. Also, the four major types of corruption in enterprises involving XPEC Entertainment, SinoPac Financial Holdings Company Limited, Foxconn, and Micron Technology Inc., are analyzed in-depth in order to understand the causes of the malpractices and violations of corporate governance. Also, qualitative interviews are planned with six TWSE/TPEx listed companies to obtain the opinions of the business owners or senior managers on corporate governance practices, and on the difficulties of anti-corruption faced by enterprises and their relevant suggestions. Additionally, this study discusses the relationship among competent authorities, judicial prosecution, and enterprises. Furthermore, it comprehensively concludes the seven major corporate governance issues that have resulted in corruption committed by enterprises in Taiwan. Then, it proposes seven enterprise anti-corruption strategies that cover both the internal and external governance of the company from the perspective of anti-corruption practices for enterprises in Taiwan, which can be used as guidelines to help enterprises improve their corporate governance and optimize their internal anti-corruption mechanisms. At the same time, suggestions are given to government departments on the policies of administrative supervision or judicial monitoring. Hopefully, such strategies and suggestions can comprehensively help enhance the anti-corruption energy of enterprises. Applying technologies and real-time, dynamic, and flexible practices will help improve the corporate governance of domestic enterprises in order to prevent the responsible person and staff from jeopardizing the development of the company for personal gain. Also, this will reduce the risk of enterprise corruption. |
