在資訊快速流通與交易持續發展的趨勢下，國際金融市場已成為無國界，緊密連繫結織成網絡。金融市場的變化一方面固然強化了對各國經濟體之間的影響，然而也使得金融市場發生骨牌效應的機會大增，在國際市場的連結下，系統性風險已經不只存在在單一國家的金融體系，而成為全球性問題。而隨著全球化的浪潮，金融自由化與國際化潮流已不可逆，我國也大步朝著開放的方向邁進，不僅使得國內的金融市場與世界的連結更加強化，同時也必須面對不同以往的金融變局，此種變局使得未來監管的新趨勢逐漸浮現。在此種情況下，如何在金融自由化、國際化的觀點下，維護金融紀律，穩定金融秩序已為金融監理制度之重要目標。而強化各國金融監理機關對跨國金融服務業及跨國交易之監理則是其中一項重要的手段，尤其是跨國金融服務業之監理更需要密切的國際合作。瑞士金融業向來被視為其命脈，且於全球金融業具有重要地位，在全球化所帶來的各項因素下，為維持其競爭優勢，瑞士金融監理制度也進行大幅度地改革。本文即是以瑞士證券交易法制之變革為主要討論對象，而以防制犯罪為主軸，開展對於瑞士證券法有關跨國間互助事項之規範，包括行政互助及司法互助部分之探討。
Through the current trend of rapid circulation of information and trading development, the global financial market has gone beyond border to frame a network. The changing of the global financial market does strengthen the impact of the global economy, however, it increases the possibility of the domino effect as well. Due to the global market connection, the systemic risk now becomes a global issue.With the trend of the globalization, it is not avoidable to make the financial market go further into an international and liberal status. In this movement, Taiwan also opens its market to connect to the world. It leads Taiwan financial market into a whole new situation, and the emerging of the future supervision comes along. In this regard, the topic of maintaining the financial discipline and stability becomes an important goal of the financial supervisory system at this time being. One of the essential methods is stressing on supervising financial cross-border services and transactions, and it is in need of a closer international cooperation to carry out the supervision. When referring to the financial market, it is always being regarded as the lifeblood of Swiss. Without doubt, the financial market of Swiss takes an important role in the global financial industry. Now Swiss also conducts to reform its financial supervisory system to maintain its financial competency in the global market.The subject of the thesis is relevant to crime prevention, through the discussion of the revolution of the Swiss Securities and Exchange Act, we mention on the norms of cross-border mutual legal assistance including the part of mutual legal assistance and cooperation between public authorities.
