| 摘要: | 經濟發展係國家競爭力之象徵，有鑑於上市櫃公司資產遭挪用掏空案件造成社會經濟動盪，惟此類金融犯罪具有高隱匿性、高報酬性、低風險性等特質，犯罪者亦具有金融專業背景，偵查人員實難以有效偵處，嚴重打擊金融市場秩序。本研究採用我國審計準則公報第43號定義之「壓力」、「機會」、「態度或合理化」之舞弊動機三角關係，新增「個人能力」形成舞弊菱形之觀點，並以企業經理人及司法人員之角度彙整挪用資產舞弊動機構面之評估指標，而後導入分析網路程序法（ANP）分析動機構面與衡量指標之相對權重，架構動機層次探究挪用資產舞弊之誘發要件，以瞭解現今防治漏洞。研究發現衡量指標權重值前五名依序是「工作之便」、「分工與監督不良」、「交易授權」、「個人財務壓力」及「內部財產管理制度」，顯示「機會」構面及其動機因素為誘發挪用資產舞弊之關鍵因素，缺乏適當機會，舞弊者則無從著手犯罪行為，若加以「壓力」構面下「個人財務壓力」動機因素之驅使，將強化舞弊者之犯罪意識，綜上，本研究提出以下三點建議：強化公司治理之效能、強化金融業務監督功能及持續建立跨國聯繫合作機制。
In view of listed companies assets were misappropriated and emptied which is resulting in an unstable society and economic. Such financial crimes have the characteristics of high occult, high reward with low risk. The criminals also come with a professional background in finance. It is easy to destory the order of the financial markets.Based on the causes of fraudulent acts, as listed in No. 43 of GAAS in Taiwan, this study adds another cause ”capability” and probe into the motivation factors of assets misapporiation fraud from the perspective of managers and judicial officers. In the following analysis through ANP, this study acquire the related weights to construct motivation levels. The findings reveal that opportunities to commit fraud are the most critical factors. Consequently, this study proposes the following three recommendations: improve corporate governance power, strengthen the supervisory function of financial business and continue to build cross-border liaison and co-operation mechanism. |
