臺灣博碩士論文加值系統

近年有關禁止行賄外國公務員之議題已受到國際社會重視，尤其當美國政府對於違反海外反貪腐法（FCPA）之執法地域範圍從歐美擴及於亞洲時，我國企業及科技公司應更加重視企業行賄外國公務員之防制以降低相關法律風險。然而，過去我國肅貪政策係以公部門貪腐防制為重心。
雖然我國於2003年將行賄外國公務員行為刑罰化，惟從防制跨國賄賂犯罪與提升企業競爭力之角度而言，現行法存有許多疑義尚待釐清，並使得我國企業無妥適之法律制度可資遵循。本文旨在探討我國禁止行賄外國公務員規範與實務之相關問題，除說明有關FCPA之企業遵法議題外，並嘗試從美國法觀點與實證質性研究分析我國防制行賄外國公務員及企業遵法應有之制度內涵，以及提出立法政策建議，以兼顧打擊跨國行賄與保障企業利益之目的。

In recent years, anti-bribery of foreign public officials has received high attention by the international community. While the U.S. government expands the enforcement region of the FCPA from Europe and America to Asia, the enterprises and technology industries in Taiwan should pay more attention to the prohibition against bribing foreign officials in order to decrease legal risk. In the past, the main regulate focus of the corruption prohibition laws in Taiwan were mainly on the public sector.
Although the bribery of foreign officials became criminalized in Taiwan in 2003, from the perspective of implementing the anti-bribery policy and enhancing the competitiveness edge of the enterprises, the laws currently in force leave many problems to be solved, and the enterprises was left no clear rules to comply. For the first part of this essay, it will introduce the issues currently existed in the anti-bribery laws in Taiwan. In the second part, this essay will clarify the recent issues regarding the corporate compliance program of the FCPA. Finally, it will consider and provide legislative suggestions that may improve Taiwan’s anti-bribery policy from the perspective of U.S. law and on the basis of qualitative research conducted.

目錄
第一章 緒論 1
第一節、研究動機 1
第二節、研究目的 3
第三節、研究方法與限制 4
一、研究方法 4
二、研究方法限制 4
第二章 行賄外國公務員之意涵 6
第一節、行賄外國公務員之基本概念 6
第二節、行賄外國公務員之犯罪特徵 7
第三章 我國禁止行賄外國公務員法制之立法與現況 18
第一節、立法背景與目的 18
第二節、實務現況與問題 19
第三節、實證質性訪談 20
一、質性訪談研究方法 20
二、特偵組檢察官 22
三、兩岸及國際法律司檢察官 26
四、訪談結果綜合分析 29
第四節、小結 32
第四章 從美國法論我國禁止行賄外國公務員法制 33
第一節、美國海外反貪腐之規範與實務 33
一、FCPA之立法與規範 33
(一)FCPA之立法沿革 33
(二)FCPA之規範內容 34
(三)FCPA之企業議題 41
二、FCPA追訴之發展與趨勢 45
(一)近5年FCPA刑事執法案件之介紹與說明 46
(二)FCPA刑事案件之趨勢分析 67
第二節、從美國法看我國禁止行賄外國公務員法制之建立與改革 68
一、我國應存在禁止行賄外國公務員法制之理由 69
二、我國禁止行賄外國公務員應包含之制度內容 71
(一)犯罪構成要件 71
(二)除外條款與阻卻事由 75
(三)公益通報與保護機制 77
(四)企業法令遵循制度樣本 77
三、實證質性訪談 78
(一)質性訪談研究方法 78
(二)律師 79
(三)企業法務 84
(四)訪談結果綜合分析 89
四、小結 91
第五章 現行法之檢討與建議 93
第一節、明確化現行規定 93
第二節、增訂私部門公益通報法 97
第三節、將制度樣本納入相關企業治理與遵法規範 99
第六章 結論 102
參考文獻 103

參考文獻

中文書籍

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7.紐文英，《質性研究方法與論文寫作》，雙葉出版，臺灣（2013）。
8.孫國祥，《跨國（境）組織犯罪理論與執法實踐之研究（分論）》，江毓瑋編，元照出版，臺北（2012）。
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中文期刊

1.李佳玟，〈杜氏兄弟案是台灣司法界的醜聞〉，《台灣法學雜誌》，第250期，頁1-7，2014年6月。
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12.黃榮堅，〈2010年刑事法回顧：慾望年代，慾望刑法？〉，《台大法學論叢》，第40卷特刊，頁1800-1801，2011年10月。
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14.蕭宏宜，〈賄賂罪的「職務上行為」概念—兼評最高法院99年度台上字第7078號判決〉，《東吳法律學報》，第24卷第1期，頁87-119，2012年7月。

中文學位論文

1.林昇聰，《行賄外國公務員罪法制之研究》，銘傳大學法律系碩士班碩士論文，2007年6月。
2.林意玟，《我國公司治理與吹哨者保護》，國立交通大學科技法律研究所碩士班論文，2011年9月。
3.郭建伶，《行賄罪之研究》，國立中正大學法律系碩士在職專班論文，2012年7月。

中文論文集

1.甘添貴，〈刑法新修正公務員之概念〉，收於《刑法總則修正重點之理論與實務》，台灣刑事法學主編，頁133-182，元照出版，臺北（2005）。
2.林志潔，〈反制跨國企業海外行賄—以美國海外反貪腐法為例〉，收於《聯合國反貪腐公約專題學術研討會論文集─我國之實踐與展望》，頁1-11，法務部廉政署出版，臺北（2015）。
3.林東茂，〈瀆職貪污罪的刑法規範〉，收於《法務部廖正豪前部長七秩華誕祝壽論文集—刑法卷》，五南出版，頁357-386，臺北（2016）。
4.黃宏森，〈政府採購與揭弊保護：以蕭秋德揭弊案為例〉，高雄大學政治法律學系主編，《公益揭發—職場倫理新趨勢》，高雄大學政治法律學系，頁243-282，巨流出版，臺灣（2010）。
5.陳耀祥，〈政府採購程序中訂定揭弊者保護規範之研究〉，收於《聯合國反貪腐公約專題學術研討會論文集》，頁119-143，法務部廉政署出版，臺北（2015）。
6.陳志龍，〈財經犯罪與刑事法〉，收於《「民主．人權．正義」—蘇俊雄大法官七秩華誕祝壽論文集》，頁195-213，元照出版，臺北（2005）。
7.程挽華、楊戊龍，〈英國、紐西蘭、澳洲（維多利亞省）揭弊保護立法比較〉，高雄大學政治法律學系主編，《公益揭弊—職場倫理新趨勢》，頁137-164，巨流出版，臺北（2010）。

中文研討會論文

1.陳文琪，〈跨境取證之證據能力〉，發表於「證據排除法則之比較」研討會，法務部主辦，臺北（2016）。

其他中文參考文獻

1.TPP協定摘要，經濟部貿易局網站：http://www.tpptrade.tw/intro2.aspx?id=_00000006（最後點閱時間：2017年3月14日）。
2.一吐冤大頭怨氣！臺灣打贏拉法葉案，2010年5月4日，聯利媒體（TVBS）網站：http://news.tvbs.com.tw/entry/91296（最後點閱時間：2017年2月14日）。
3.中國企業正大舉併購歐洲及日本企業之策略評析，國家實驗研究所科技政策研究與資
訊中心網站：http://iknow.stpi.narl.org.tw/post/Read.aspx?PostID=12502（最後點閱時間：2017年3月14日）。
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http://www.ey.gov.tw/state/News_Content3.aspx?n=1DA8EDDD65ECB8D4&s=8A1DCA5A3BFAD09C（最後點閱時間：2017年3月14日）。
5.林志潔、林良榮、張天一、薛景文、陳俊元，私部門公益通報者保護法立法研究，法務部廉政署委託案（2013）。
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英文書籍

1.KENNEDY, DAVID & DANIELSON, DAN, OPEN SOCIETY FOUNDATIONS, BUSTING BRIBERY: SUSTAINING THE GLOBAL MOMENTUM OF THE FOREIGN CORRUPT PRACTICES (2011).
2.DONALD R. CRUVER, COMPLYING WITH THE FOREIGN CORRUPT PRACTICES ACT (2d. ed. 1999).
3.O’SULLIVAN, JULIE R., FEDERAL WHITE COLLAR CRIME, CASES AND MATERIALS (2012).
4.OECD, OECD FOREIGN BRIBERY REPORT: AN ANALYSIS OF THE CRIME OF BRIBERY OF FOREIGN PUBLIC OFFICIALS (2014).
5.WEISSMANN, ANDREW & ALIXANDRA SMITH, RESTORING BALANCE: PROPOSED AMENDMENTS TO THE FOREIGN CORRUPT PRACTICES ACT (2010).

英文期刊

1.Ahmadi, Cyavash Nasir, Regulating the Regulators: A Solution to Foreign Corrupt Practices Act Woes, 11 J. INT'L BUS. & L. 351 (2012).
2.Bixby, Michael B., The Lion Awakens: The Foreign Corrupt Practices Act--1977 To 2010, 12 SAN DIEGO INT'L L.J. 89 (2010).
3.Colangelo. Anthony J., Double Jeopardy and Multiple Sovereigns: A Jurisdictional Theory, 86 WASH. UNIV. L. REV. 769 (2009).
4.Eldridge, Preston Tull, Without Bounds: Navigating Corporate Compliance Through Enforcement of the Foreign Corrupt Practices Act, 66 ARK. L. REV. 733 (2013).
5.Koehler, Mike, The Unique Foreign Corrupt Practice Act Compliance Challenges of Doing
Business in China, 25 WIS. INT'L L.J. 397 (2007).
6.Livshiz, Tamara, Choosing Between Saw and Scalpel: FCPA Reform and the Compliance Defense, 47 COLUM. J.L. & SOC. PROBS. 417 (2014).
7.Marceau, Justin, A Little Less Conversation, A Little More Action: Evaluating And Forecasting The Trend Of More Frequent And Severe Prosecutions Under The Foreign Corrupt Practices Act, 12 FORDHAM J. CORP. & FIN. L. 285 (2007).
8.Nayeri, Rouzhna, No Longer the Sleeping Dog, The FCPA Is Awake and Ready to Bite: Analysis of
the Increased FCPA Enforcements, the Implications, and Recommendations for Reform, 27 N.Y. INT’L L. REV. 73 (2014).
9.Nelson, William, No Good Deed Goes Unpunished: Charitable Contributions and the Foreign Corrupt Practices Act, 11 DEPAUL BUS. & COM. L.J. 331 (2013).
10.Pacini , Carl, The Foreign Corrupt Practices Act: Taking A Bite Out Of Bribery In International Business Transactions, 17 FORDHAM J. CORP. & FIN. L. 545 (2012).
11.Perkel, Walter, Foreign Corrupt Practices Act, 40 AM. CRIM. L. REV. 683 (2003).
12.Principato, Daniel A., Defining the“Sovereign”in Dual Sovereignty: Does the Protection Against Double Jeopardy Bar Successive Prosecutions in National and International Courts?, 47 CORNELL INT’L L.J. 767 (2014)。
13.Reid, Sarah L. & David, Serena B., The Evolution of the SEC Whistleblower: From
Sarbanes-Oxley to Dodd-Frank, 129 BANKING L.J. 907 (2012).
14.Spahn, Elizabeth, Nobody Gets Hurt?, 41 GEO. J. INT’L L. 861 (2010).
15.Urofksy, Philip, What You Don’t Know Can Hurt You: Successor Liability Resulting From Inadequate FCPA Due Diligence in M&A Transactions, 1763 PLI/CORP. 631 (2009).
16.Westbrook, Amy Deen, Enthusiastic Enforcement, Informal Legislation: The Unruly Expansion of the Foreign Corrupt Practices Act, 45 GA. L. REV. 489 (2011).
17.Warin, F. Joseph et al, FCPA Compliance in China and the Gifts and Hospitality Challenge, 5 VA.
L. & BUS. REV. 33 (2010).
18.Witten , Roger M. et.al, Prescriptions for Compliance with the Foreign Corrupt Practices Act: Identifying Bribery Risks and Implementing Anti-Bribery Controls in Pharmaceutical and Life Sciences Companies, 64 BUS. LAW. 691 (2009).
19.Yockey, Joseph W., FCPA Settlement, Internal Strife, and the “Culture of Compliance”, 2012 WIS. L. REV. 689 (2012).

其他英文參考文獻

1.Caldwell, Leslie R., Remarks at American Conference Institute’s 32nd Annual International Conference on Foreign Corrupt Practices Act (Nov. 17, 2015), https://www.justice.
gov/opa/speech/assistant-attorney-general-leslie-r-caldwell-delivers-remarks-american-
conference.
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cpi2015/ (last visited Feb. 14, 2017).
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media/Files/NewsInsights/Publications/2016/06/Shearman--Sterlings-Recent-Trends-
and-Patterns-in-the-Enforcement-of-t.pdf.
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9.DOJ FCPA Related Enforcement Actions, Bilfinger Case Press Release & Non-Prosecution Agreement, https://www.justice.gov/opa/pr/german-engineering-firm-bilfinger-resolves-foreign-corrupt-practices-act-charges-and-agrees & https://www.justice.gov/sites/default/files/criminal-fraud/legacy/2013/12/12/bilfinger-dpa.pdf (last visited Mar. 14, 2017).
10.DOJ FCPA Related Enforcement Actions, Bio-Rad Case Press Release & Non-Prosecution Agreement, https://www.justice.gov/opa/pr/bio-rad-laboratories-resolves-foreign-corrupt-practices-act-investigation-and-agrees-pay-1435 & https://www.justice.gov/sites/default/files/criminal-fraud/legacy/2014/11/03/Bio-Rad-NPA-110314.pdf (last visited Mar. 14, 2017).
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