中文摘要:

勞工保險制度為我國社會保險體系之一環，屬於國內目前給付項目涵蓋面最廣、投保人數最多的社會保險之一。然因勞工保險詐欺犯罪問題嚴重，侵害勞保制度之發展及勞工生活福祉，本論文在界定勞工保險詐欺之定義、探討勞工保險詐欺之成因、分析勞工保險詐欺之類型及勞保詐欺刑事判決，進而提出降低勞保詐欺行為之建議。
　　本研究採用傳統歷史研究途徑中的歷史研究法及文獻回顧法，就勞工保險條例之修法歷程及立法目的等進行研究，利用相關資料據以歸納現存勞保詐欺型態，提出勞工保險詐欺之定義及範疇，再以個案研究法就司法實務判決分析行為人使用詐術型態，末以整合分析法就本文蒐錄之刑事判決進行圖表分析，提出勞保詐欺犯罪類型、分布區域及年度發生件數等進行研究。
　　勞保詐欺防制沒有捷徑，本研究整理實務案例歸納各種勞保詐欺之行為態樣後，提出防制勞保詐欺犯罪建議為：勞政主管機關於處理勞資爭議調解或辦理勞動檢查發現違法情事者，應主動移送違法案件予勞工保險局妥處，加強橫向聯繫作業，並利用各種傳播媒體加強勞工保險詐欺防制宣導，訂定犯罪檢舉獎金，及建立勞工保險犯罪防制資料庫等作為，才能預防及遏止勞保詐欺犯罪。

英文摘要:

Labor insurance system is one of the social insurance systems in our country. This is the insurance with the widest scope of cover and also one of the social insurances that most people insured. However, because the problem of criminal labor insurance fraud has become serious, it hinders not only the development of the labor insurance system, but also the welfare of the labors. 　　In this study, we define the labor insurance fraud, investigate the causes of labor insurance fraud, analyze the types of the labor insurance and criminal fraud sentences, and then give recommendations to reduce labor insurance fraud.
In this study, we applied the traditional history research approach and literature review approach to study on the amending process labor insurance act and the purpose of the act. We first used the relevant information to summarize the existing labor fraud patterns, defined the labor insurance fraud and its category, applied the case study approach to analyze the types of fraud which the criminals used according to the practical judicial judgements,and applied integrated analyzing approach to process the chart analysis of gathered criminal judgments, and finally studied the criminal types, criminal areas of labor insurance fraud and the number of criminal fraud cases happened per year.
　　There is no short cut for labor Insurance fraud preventions. In this study, after we summarized all behaviors of all kinds of labor insurance fraud from practical cases, we made suggestions to prevent the labor insurance fraud. The suggestion is that the labor administration authority which handles labor dispute mediation or handles labor inspection should transfer their criminal case to Bureau of Labor Insurance when they find out illegal cases in order to enhance cross functional linkages and they can use a variety of media to prevent the labor insurance fraud, set up rewards for reporting labor insurance fraud, and build up the labor Insurance fraud prevention databases to prevent criminal insurance labor fraud.

資料來源: https://hdl.handle.net/11296/rurp4q