中文摘要

在現今台灣社會保險觀念日漸普及，保險業持續成長之同時，保險詐欺案件亦層出不窮。有關此種影響整體經濟秩序與社會大眾利益甚鉅之犯罪，過去本土之研究侷限於保險學與法學領域。本研究則自犯罪學理論與經濟學研究中的「理性」觀點出發，對保險詐欺的犯罪行為與行為人，系統性地探究其特徵、類型、動機與成因，希冀瞭解其犯罪歷程。
本研究針對保險詐欺中，「殺人詐領保險金」類型之加害人，以質性取向的深度訪談獲取研究資料。透過司法與矯正機關資料庫，選出八名在監服刑之受訪者；而進行訪談後，共有六名個案之資料可供分析。研究者參考紮根理論研究法之程序來分析資料，發現此類型犯罪人有以下五項理性因素：（一）獨力犯罪與共謀犯罪的考量；（二）實施犯罪前的對各種可行策略的計算行為；（三） 犯罪當時的合理化行為；（四）實施犯罪後的滅證行為；（五）對於仇恨的抑制。同時亦發現，「殺他人偽裝成自己死亡者」必屬此種犯罪之「偶發型」；「殺被保險人者」則有可能為「偶發型」或「持續型」。
提出五點關於從事後續研究的建議：（一）建立本土保險詐欺案例之資料庫；（二）進一步分析本研究中所發現的範疇；（三）比較國外殺人詐領保險金的研究，建構整合性的理論；（四）對本土其他保險詐欺的類型進行研究；（五）對未選擇保險詐欺者進行決意歷程研究，以資比較。

English Abstract

As the idea of insurance and the insurance industry expands over Taiwan society day by day, the insurance frauds emerge in an endless stream. Past local researches concerning this kind of crime having severe impact on overall economic order and the interest of society are limited in the domains of insurance and law study. However, this research is rooted in the "rationality" discussed in criminology and economics. Researcher tries to understand the crime course of insurance fraud by systematically inquiring into its characteristics, types, motives and origins.
This research is based on the qualitative analyses of interviews with six inmates who committed insurance fraud crime by murder. Interviews are analyzed using "open coding" and "axial coding" processes of Grounded theory. Five rational factors have been revealed. An offender of this kind of crime will: (1) consider committing insurance fraud by himself or with others, (2) count every possible strategy before he commits insurance fraud, (3) rationalize his crime, (4) destroy evidences after committing crime, and (5) temporarily suppress his hatred against his victim. It is also found that offenders who murdered someone to substitute for his own death will have "Event" crime course, and offenders who murdered the insured will have "Involvement" crime course.
Five suggestions about future study: (1) to build up a database of local cases of insurance fraud, (2) to have further analysis on the categories found in this research, (3) to compare foreign study to construct a comprehensive theory, (4) to study other kinds of insurance fraud, (5) to inquire into the decision-making process of those not taking insurance fraud as action strategy.

資料來源：https://goo.gl/cYb8BV