中文摘要：

由於電信科技的蓬勃發展且進步神速，台灣電信詐欺在通訊技術、網路普及化的過程中，詐騙手法不斷推陳出新，詐欺機房設置地點不再侷限於台灣或大陸地區，有逐漸轉移至世界各個角落的趨勢。台灣為了防制跨國或跨區域之電信詐欺犯罪之發生，透過與中國的警務合作機制與對岸共同打擊犯罪，但長期努力結果仍無法有效降低犯罪率，甚至力有未逮，嚴重影響我國在國際社會的形象。
另因電信詐欺具有投資成本低，獲利快速且金額龐大及刑罰輕之特點，往往犯罪者均願冒險一試。其次，犯罪者為了規避查緝，透過國際通訊、網際網路於第三國設置發話務機房，倍增查緝困難度，一旦查緝犯罪者又因涉及國家管轄權之問題，所以本研究從詐欺罪構成要件說明電信詐欺之類型、犯罪特性，另犯罪者遊走法律邊緣以致於電信詐欺涉及兩岸之管轄權，為了打擊犯罪故於2009年4月26日海峽兩會共同簽訂「海峽兩岸共同打擊犯罪及司法互助協議」，確保兩岸人民權益及財產安全。故研究發現如下：
一、 電信詐欺集團大量引用廉價及方便之電信工具，配合人頭卡或外勞卡規避其身份查證，並將傳統的類比訊號結合多方網路系統轉換成數位語音訊息，致使查緝困難。
二、 電信詐欺在情資交換、調查取證、通訊監察等因涉及人民隱私權，在台灣必須取得法院同意之令狀，始可行之；然大陸則由公安機關及人民檢察院特定層級即可實施，故在主體時效上產生不對稱之現象。
三、 為了提升海峽兩岸共同打擊犯罪及司法互助執行成效，在雙方司法互助協議上，仍有精進空間，例如：成立共同打擊專責機構、建立情報交換機制、設立雙方警務合作組織、克服兩岸法制落差、訂定遣返標準化作業流程、採行雙重犯罪原則及罪贓…等。

英文摘要： 

As telecommunication technology has proliferated and advanced rapidly, telecommunication fraud in Taiwan has been elevated in its methodology with expanded server locations to international regions outside Taiwan or Mainland China, in the context of growing communication technology and internet access availability. For Taiwan to contribute to decimating the propagation of cross-country or cross-region telecommunication fraud, there has been police collaborations between Taiwan and Mainland China; however, it has still failed to lower the crime rate effectively, with many not yet brought to justice, and that has severely affected Taiwan’s international image in this area.
As telecommunication fraud features the characteristics of low investment, rapid return of large amount, and low-level criminal penalty, criminals were incentivized to commit the crimes. Also, to avoid investigation, criminals would set up telecommunication servers in third countries through the internet, which would increase investigation difficulty many folds. Such investigations may also involve jurisdictions across many countries, so this study outlines the types of telecom fraud and criminal characteristics. In addition, since criminals are treading along the edges of the law, cross-strait jurisdiction has become a critical factor in telecom fraud investigation, so on April 26th, 2009, ARATS and SEF co-signed the “Cross-Strait Joint Crime-Fighting and Mutual Judicial Assistance Agreement” to ensure the rights and property of people across the straits; hence, the study presents the following discoveries:
To increase the implementation effectiveness of the cross-strait joint-actions in crime-fighting and mutual judicial assistance, there is still room for improvement in terms of the mutual judicial assistance agreement, such as establishing the specialized crime-fighting agency, intelligence-sharing mechanism, setting up policing cooperation organizations, overcoming the cross-strait judicial discrepancy, formulating extradition SOPs, adopting the principle of double criminality and criminal spoils, and so forth.

文章連結：

https://hdl.handle.net/11296/8gj8bt 

資料來源：

臺灣博碩士論文知識加值系統