中文摘要：

在現今的社會中，人與人間所從事的活動，身分關係的來往以及維持 生命的活動外，最常見的也是最重要的毋寧是經濟活動！自從史前時代， 人類文明開始群居生活起，經濟活動便開始萌芽；歷經幾千的演變，經濟活動的複雜性，更是不可同日言語。在自由經濟體制下，由於經濟活動的多樣化，不僅是促成經濟的發展，亦造成了經濟犯罪的新興型態，經濟犯罪之研究更顯重要。準此，本文之研究目的主要有二：一、對於經濟犯罪作一全面性的釐清；二、針對經濟犯罪及相關規範，其基本內涵、上位概念、規範目的、適用範疇加以介紹，並援引美國法上之相關學說與見解分析用以經濟犯罪。

本文各章的內容，除第一章「緒論」係涉及本文的研究緣起、目的、方法及架構內容外，各章之內容概略如下：

第二章「經濟犯罪之意義與相應之法制」：首先建構經濟犯罪的定義與內涵，並就經濟犯罪與 其他犯罪型態的概念本身為一區別，再就其特性、成因及類型加以介紹。並藉由經濟犯罪與經濟刑法間之關係與探討經濟刑法的本質，導出經濟犯與經濟秩序不法行為之區別，從而在最後衍生經濟刑法規範密度之爭議與立法原則。

第三章「法人跨國犯罪」：在瞭解經濟犯罪與經濟刑法之基本概念後，第三章則進入本文研究的第二重心，法人跨國犯罪。要想進一步的探討法人跨國犯罪，勢必先就法人犯罪的傳統爭議予以釐清，是本章先就法人犯罪與其他犯罪類型的概念加以區隔，再就其現成所呈之現象面加以論述，即跨國性與國際性之特徵。最後，再就法人犯罪常見的類型加以解析，從而導出經濟犯罪、法人犯罪與跨國犯罪三者間之關聯，末輔以實例加以說明。

第四章「跨國性公司經濟犯罪立法與防制對策」：本章仍是欲針上述所論述之犯罪，進行犯罪預防的探討。當然，首先乃是先就國際性現有的預防組織及立法政策加以介紹，並接續為我國現行制度的檢討。最後提出本文所認之防制建議。

第五章「結論」：歸納本文之研結並提出個人心得。

英文摘要：

Nowadays, the reason why people contact each other is not only because of relationship but also economic activities. Since pre-historical era, economic activities started as people live together. After thousands of years passing by, they have become more complicated. As a result, it makes economic crime become more various. Thus, the main ideas of this thesis contain two topics: first, to understand the concept of economic crime. Secondly, to know the related rules, the purposes, application and backgrounds of them, based on the comparison between Taiwan laws and U.S. laws.
In the First Chapter is about the original idea, the purposes, method and framework of this thesis.
In the Chapter Two---The concept and idea of economic crime and related legal system. First, the concept and idea of economic crime will be constructed and compared to different kinds of crime. Furthermore, the character, cause and types of economic crime will be also discussed. Via discussion of relation between economic crime and economic criminal law, the difference between economic crime and economic act against administrative rules. Finally, the principles and density of economic criminal laws will be introduced.
In the Chapter Three, after discussion about economic crime and economic criminal laws, the second main idea, international corporate crime, of this thesis will be referred. Before that, it is necessary that the basic dispute of corporate crime should be clarified. Therefore, the difference between corporate crime and the other crime will be discussed and the character of the corporate crime will be introduced, too. In the last place, the analysis of the common types of corporate crime will be mentioned. As a result, we can understand the relation among economic crime, corporate crime and international crime via some real cases added in the last episode.
In the Chapter Four---the legislation and prevention policies against international corporate crime. This chapter is going to discuss how to prevent international corporate crime. In the beginning, it mentions international organizations and introduce the legislatorial policies. Hereafter, to discuss how to improve the mechanism in Taiwan and suggestions.
In the Chapter Five is about the conclusion and personal ideas.

資料來源：

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