Research on Enterprise Crime and Enterprise Criminal Liability

本論文的主旨是在確立以「刑法」作為打擊企業犯罪的主體。長年以來，我國受到「行政法」學者的影響，對於企業犯罪往往以行政指導或行政罰鍰規制之，卻難以得到應有成效，尤其是全球性的金融犯罪（如連動債之詐欺）或是壟斷民生經營的行為（如惡質卡特爾），人民往往只能有待相關單位祭出行政措施，卻無法藉由司法機關之追訴，事前防堵犯罪的發生，事後挽回自己的權力，使公平正義得以實踐。事實上，這一切的原因都可以指向一處，那就是我們太過於依靠行政法的規制，而過份的強調了「刑法謙抑性」。 企業犯罪乃是具有相當特殊性的。企業作為一個組織體的法人，通說並不承認其為刑法的行為主體，但在行政法與民事法的領域中，卻占了非常重要的地位，實際上也因全球化企業的經營，手握著巨大的資源與人力，對於任何的國家與國民都能發生非常大的影響力，有時候甚至造成了巨大的經濟與權益損失，而達到了嚴重的犯罪。正因為企業犯罪的這種特殊性，使得身為法人的企業，逐漸在刑法領域中，產生了研究策略的價值與必要。世界各國不論在學界或是在實務界，皆將企業犯罪視為重要性議題，研擬刑事對策防止企業犯罪的發生。例如美國為了處理企業欺詐醜聞所暴露出來的違法行為建立了反企業欺詐行動小組，調查捲入犯罪嫌疑的公司，包括安然公司(Enron)、世界通訊公司(WorldCom)、南方保健(HealthSouth)和有線電視公司Adelphia通訊公司。而這個由司法部副部長主持工作的行動小組包括受命加強司法部刑事執法活動的司法部工作人員，致力於在各個聯邦執法和監管部門加強合作、就企業欺詐行為加強聯合監管、調查及執法工作的跨機構小組，其組織與人力之豐沛，顯現了其打擊企業犯罪的決心。 相較於此，臺灣的刑法學界仍停留在傳統的刑事犯罪，如殺人與竊盜等，忽略了對抗財經犯罪與企業犯罪乃是有關攸關國民福祉的重要議題，實務上檢察官也常常消極地等待行政機關的舉發和移送，形成了對重大企業犯罪的縱放。職此，如何以刑事法規作為企業犯罪的規制主體，使刑法不再是單純的謙抑，還能夠發揮效能，捍衛民眾的權益，是本篇論文的重點所在。然而，如何以刑法有效防範企業犯罪，是個範圍甚廣的問題，當中不免涉及與其他法領域與學科間的牽扯，如民法、行政法、犯罪學、 經濟學等。 面對這複雜又廣泛的問題，本文主要以刑事法規做為主體展開，做學術與法領域之整合，不單只是做刑事策略的探討，去建立在實務上得以運行的企業刑法理論，其中之議題又包括法人的犯罪能力與刑事理論、間接正犯與不作為犯保證人義務之研究、刑法與行政法之正確競合、經濟犯罪行為與經濟秩序違反行為的劃分、刑法法益的探討等等，希望能藉由本篇論文的抛磚引玉，使「以刑法對抗企業」之理念能夠得到應有之重視與研究The main gist of this paper is in establishing "criminal law" as the main body to combat enterprise crime. For many years, administrative jurist in Taiwan tend to affect the legislative policy by means of administrative supervision or administrative fines regulation for combating enterprise crime. Actually it is hard to prevent enterprise crimes, especially the global financial crime or monopoly of market. People often resorted to administrative measures, but can not restore their rights by the judicial organ. In fact, all of problems can point to that, we rely too much on the regulation of administrative law, and overemphasis on the "modestly restraining spirit of the criminal law". Enterprise crime is more unique than traditional crimes. Enterprise, as private juristic person, it is not acknowledged as independent subject in criminal prosecution, but in administrative law and civil law field, it has held very important position. Because of globalization, enterprise has been holding gigantic resource and manpower. Abusing its power often brings about gigantic economy loss. And sometimes its business actions commit crimes. Therefore, development of the enterprise crime theory is becoming necessary. Countries in the world, people, whether in academia or in practice sector, both apply their energy to research on countermeasures to prevent the occurrence of enterprise crime. Compared to this, in Taiwan, the criminal law field still remains in the traditional criminal offenses, such as murder and theft, ignoring that confrontation of enterprise crime is a serious issue. Moreover, our prosecutors often negatively wait for the transfer of administrative authority, it makes many crimes not be found. Hence, how criminal law can play a positive role to reduce enterprise crime is the focus of this paper. However, how to definite the enterprise crime and the penalty scope is a wide range of issues, inevitably involved with other academic discipline , such as civil law, administrative law, criminology, economics, sociology, etc . To face this complex and wide range of issues, integration of academic and legal fields is the main purpose which means not only to do the integration of criminal law and criminal policy but also to establish enterprise crime theory in practice. It includes enterprise crime theory, the conflict of criminal law and administrative law , the division of enterprise business actions and enterprise business crimes, the research on the legal interest of enterprise crime. Hope this paper will arouse scholars of criminal law to put proper attention in enterprise crime