中文摘要:

在台灣，經濟詐欺犯罪是一種新型的犯罪形態，是從傳統詐欺犯罪行為更新
演變成為新型態的經濟詐欺犯罪，對正常的社會經濟秩序以及人民的合法權益有
嚴重的危害性。經濟詐欺犯罪有多重要的特徵，如其智能性、複雜性、隱藏性…
等特點，都是和其經濟犯罪的「白領化」相一致的屬性。經濟詐欺犯罪的出現與
經濟發展有關，經濟的快速發展且日益複雜化的經濟模式給犯罪行為人以可趁之
機，所以在當今經濟社會中，經濟詐欺犯罪呈現日益嚴重的發展態勢。因而，在
發展經濟的同時，應當嚴厲打擊經濟詐欺犯罪之防制策略，以保證經濟社會健康
有序地發展。
有鑑於此，本文著重研討經濟詐欺犯罪的形成規律，對經濟詐欺犯罪的刑事
責任義理分析，對主要經濟詐欺犯罪類型的進一步認識，並探討了對經濟詐欺犯
罪應有的刑罰原則，從刑法和社會政策的角度提出懲治此類犯罪的防制策略。首
先，本文說明了台灣經濟詐欺犯罪的概念，由來，特點及危害。緊接者，本文研
究了經濟詐欺犯罪的犯罪構成，並提出了罪與非罪的界線問題，並說明防制經濟
詐欺犯罪之策略。本文還設專章分別重點論述了幾種主要的經濟詐欺犯罪的類
型，包刮破產詐欺、保險詐欺、貸款詐欺；租稅詐欺。在經濟詐欺犯最處罰原則
的論述中，重點研究了經濟詐欺犯罪刑事的責任承擔條件、形式以及使用財產
刑、生命刑及保安處分的問題。
最後，本文研究了防制經濟詐欺犯罪的策略，主張防制經濟詐欺犯罪應是一
個系統工程，應當從增進公眾對經濟詐欺犯罪危害性的認識，加強金融、租稅等
經濟領域的監督和管理，加強司法協助，加重對經濟詐欺犯罪的刑事制裁等方面
入手，加以綜合治理，才可收有效的防制經濟詐欺犯罪之策略。在這個意義上，
說明防制經濟詐欺犯罪之各種作法及未來發展策略。

英文摘要:

In Taiwan, economic fraud crimes is a new form of crime , fraud is a
crime update from the traditional evolved into a new kind of economic fraud
crimes, for normal social and economic order and the legitimate rights
and interests of the people there are serious dangers. This new kind of
crime has direct relations to the development of economy,because of the
characteristics of intellectual ability that fraudulent economic crime
reflects,it is the rapid development of economy that provides chances for
criminals to commit such kind of crimes . In my opinion, the strategy to
prevent fraudulent economic crime should be severely cracked down and the
healthy economic order should be established.
In consideration of this objective,this dissertation focus on discussing
the regularity of the economical defraud,and put forward as countermeasures
to punish the crime on prevention strategies.First, this
dissertation describes the conception, origin, characteristics and harm-
Fullness of the fraudulent economic crime,with a brief comparative re-
Search on the crime. Second,this paper defines the legal feature of fraudulent
economic crime,studies the constitutional elements of the crime,
as the principles to differentiate the crime from what is not a crime,and
study on the strategy to prevent fraudulent economic crimes.Third,this
paper describes several major types of fraudulent economic crimes,including
defraud in bankruptcy, defraud in insurance,defraud in loan and taxes
evasion in different chapters. Fourth, in the discussion of criminal
punishment principles for the fraudulent economic crime,the presuppositIV
ion to punish,the applying of property punishment,life penalty,and security
measures are focused.
Finally,this dissertation discusses the countermeasures strategy to
prevent the fraudulent economic crime in the fields of criminal and social
policy,and build a view that it is a system engineering to prevent the
fraudulent economic crime. We should promote the public recognition of
the harmfulness of crime, strengthen the financial and taxation control
,reinforce the judicial coordination,increase the quantity of criminal
punishment, and tackle the crime in a comprehensive way to effectively
prevent it. Based on this point,description of economic fraud crime
prevention practices and strategies for future development.

資料來源: https://hdl.handle.net/11296/8tf8wc