中文摘要：

投資股票、向銀行存款及借貸，為一般人民主要之資金運用管道，並為現代社會所不可或缺之工具，但卻衍生出許多經濟犯罪、金融犯罪之現象，導致社會秩序之不穩定，甚至危及國家之經濟發展，故實有以刑罰規範之必要。惟刑法最主要之目的係為保護法益，故首應探求所欲保護法益為何，始得以妥適設計刑法之構成要件，且為避免設計不當，導致公司、銀行制度之崩壞，反而損及國家整體經濟發展，應審慎為之。
我國於證券交易法第171條第1項第3款以及銀行法第125條之2等等之特別背信罪條文，其構成要件結構雖與刑法第342條大致類似，但規範目的、範圍以及效果卻大相逕庭，應嚴格適用。關係人交易為背信罪最主要之犯罪型態之一，其核心概念係源於忠實義務，而忠實義務與背信罪之本質息息相關，如此環環相扣之連結，最重要者在於基本核心理論之互相適用，俾妥適解釋特別背信罪之構成要件，並提出符合體系正義之改進方向。

English abstract：

The major means of utilizing capital for the public are investment in stocks and deposit and borrowing from bank. They became the important and necessary tools in today's modern society. However, many economic and financial crimes are derived from the above situations, which result in the instability of social order and hinder economic development. Therefore, it’s necessary to enact the regulations of criminal punishment. To protect the lawful interests is the main purpose of the Criminal Code, so if we want to design the requirements of criminal law appropriately, the first step is to explore what the lawful interests are. Moreover, to avoid the collapse of firms and banking systems, it’s important to design the requirements carefully.
The requirements of special breach of trust in Paragraph1, Subparagraph 3 of Article 171 of the Securities and Exchange Act and Article 125-2 of the Bank Act are similar with Article 342 of Criminal Code, but they're entirely different from the purposes and effects in Criminal Code. Therefore, it’s better to apply to special breach of trust under our Securities and Exchange Act strictly. Related party transaction is the main type of the breach of trust. The main core concepts are from fiduciary duty which is closely related to the nature of the breach of trust. In short, the most important thing is to apply those basic core concepts interactively. This paper will discuss the requirements of special breach of trust in the Securities and Exchange Act and provide the direction of improvement to compliance with the system of justice.

資料來源：

華藝線上圖書館