上市櫃公司舞弊案件之預防及制裁之研究
Date Issued
2005
Date
2005
Author(s)
陳維練
DOI
zh-TW
Abstract
Financial corruption of quoted companies, one style of economic crimes, is hard to be perceived and caught under the rule of law because it is composed of concealment, elaboration, personal interests, comprehension and intelligence. Even in the U.S.A., which has healthy legislative systems and mature markets, the discovery rate of corruption is only 15 percent. Following the fast development of international security markets, it can be predicted that criminals will exploit the leak of jurisdiction to explore financial corruption across the whole world.
Security markets have the character of credit trade and involves in public investors, which means that honest is quite important for trading. Hence, in order to establish the stable development of security markets, the government is supposed to intervene adequately. First, the government can improve the administration supervision to monitor and peer review the markets. Further, enhance the authorities of relative institutions and jurisdiction in order to protect investors.
There are four cases in our individual research. It is included which erupted financial corruption since June 2004. This research analyses their methods of corruption and the signs before the eruption. Furthermore, it provides the suggestions to prevent the financial crimes from the signs. Finally, this research shows the concrete suggestions to avoid corruption from the aspects of crime prevention and legislation.
Subjects
上市櫃公司
財務舞弊
Financial corruption
quoted companies
SDGs
Type
thesis