對於我國是否應開放合法賭場？在台灣已爭論十年以上。2009年1月23日修正公布《離島建設條例》增訂第10條之2，正式開啟我國於離島設置合法賭場之可能。 從中國澳門及美國開放合法賭場帶來經濟效益的經驗，加以新加坡2005年4月18日宣布，將開放成立兩處賭場度假村(Integrated Resort)以掌握賭場帶來的巨大觀光收益與稅收，似提供贊成我國引進合法賭場經營的有利論證。然對我國政府或官員而言，甚至學術研究領域，仍屬於相當陌生的新興產業；尚缺乏全盤性理解，尤其是外國法制的規範架構及內容的了解。 本論文以新加坡及澳門賭場管理法制為研究中心，採比較法學的方法，分析此二政府對賭場管理法制架構之異同，以作為我國未來建構賭場管理法制架構及內容之參考。另歸納賭場管理法的法律性質，及引進經濟學分析闡述其與賭場管理法制設計之關聯，是本論文另一重點所在。透過經濟學比較靜態的分析，提供新的法制設計思維。 本論文不辦證「開放合法賭場之利弊得失？」，而直接進入「政策已決定我國將開放合法賭場經營」之假設。就賭場管理法之法律性質，本研究歸納五項：一、是引進新興產業及增加投資的法律；二、是特許經營的法律；三、是具嚴格監控的法律；四、是慎選國家代理人的法律；五、是重視社會成本最小化的法律。此於第二章有詳細說明，並定位本論文之總論。 本論文第三章以下為各論之法制研究。分別以賭場特許執照之核發與撤銷、賭場營運之治理、賭場內部控制制度、賭場專責機關之設立等4章，作為分析新加坡及澳門賭場管理法制之架構。 最後，提出本研究之結論與建議：一、開放賭場合法化，應同時考量經濟利益與社會成本的效益；二、應建立嚴格治理的監理法制；三、設計降低社會影響衝擊的機制；四、強化股權控制與關係人之規範；五、賭場內部控制內容應提升至法律位階；六、賦予賭場專責機關較大的監理權限。

本國為因應2018年亞太防制洗錢組織（APG）相互評鑑事宜，相關單位陸續參照國際規範，如防制洗錢金融行動工作組織（FATF）2012年發布之「防制洗錢及打擊資恐與武器擴散國際標準40項建議」、巴塞爾銀行監理委員會(BCBS)2014年發布之「健全有關防制洗錢及打擊資恐之風險管理」文件等，以及他國作法進行有關防制洗錢及打擊資恐法制規約、監管措施及自律規範等之修正，並促請義務機構強化執行，以期順利通過第三輪相互評鑑。 銀行向為洗錢及資恐犯罪喜好之金流管道，基於銀行提供之金融服務具安全性、便利性及多元化、全球化等優點，不僅吸引一般金融消費者與銀行緊密往來，亦同時受到不良分子之青睞，致金融體系資源易遭不當利用。銀行為金融體系之核心主體，負有防制洗錢及打擊資恐之義務與責任，本文爰就銀行業防制洗錢及打擊資恐實務切入，針對本國銀行應採行之因應措施基本架構進行探討。 本文將先介紹FATF之評鑑流程及方法論，以立下銀行進行防制洗錢及打擊資恐工作之目標，復就達成前開目標為方向，引述金融機構防制洗錢及打擊資恐機制之國際標準，繼而回歸國內外對銀行實際作為之法規要求，試行建構銀行防制洗錢及打擊資恐基本機制，末則就銀行於執行面可改善空間提出重點觀察建議。 隨著工業4.0、Bank3.0及Fintech（金融科技）之快速演進，銀行客戶樣貌及交易型態正在改變，健全防制洗錢及打擊資恐機制是所有銀行業共同面臨之進階版挑戰，本文謹提出銀行機制基本實務報告，俾作為開展細緻化措施之參考。另本文為一般性原則之探討，並非針對特定機構主體之描述，併此敘明。 / For the Mutual Evaluation which will be conducted by the Asia/Pacific Group on Money Laundering (APG) in 2018, basing on the following consulting international norms, such as “International Standards on combating Money Laundering and the Financing of Terrorism & Proliferation (The FATF Recommendations)” published by Financial Action Task Force (FATF) in 2012, “Sound management of risks related to money laundering and financing of terrorism” published by Basel Committee on Banking Supervision (BCBS) in 2014 and foreign advanced practices, the Taiwan authorities have amended the legal system, laws and regulations, supervision measures and self-disciplines referred to Anti-Money Laundering (AML) and Counter-Terrorism Financing(CTF). Meanwhile, every relevant entity is enhancing the prevent measures and internal control on AML/CFT (Counter-Financing of Terrorism) as well. The satisfactory result of the Third Round Mutual Evaluation will be expected. As people know, the banks are always the favorite cash flow channel of money laundering and terrorism financing, since the banks provide the financial services with advantages of safety, convenience, diversification and globalization, etc. Both general financial customers and criminals on ML/FT are attracted to make transactions with the banks. Thus, the financial system’s resources could be utilized improperly. Due to the role of the core of financial system, the banks should take the responsibility and bear the liability of Anti-Money Laundering and combating the financing of terrorism. In this paper, the primary framework on AML/CFT of domestic banks will be outlined according to the real practice. First, this paper has an introduction of mutual evaluation process and methodology in order to set the goal related to AML/CFT of the bank. Next, the model practices of international standards are presenting to achieve the goal for references. Then, this paper will focus on domestic and foreign regulatory requirements on banking, and try to construct the bank’s primary internal system of AML/CFT. Finally, there are some observations of the bank’s performance related to this issue. With the rapid evolution of Industry 4.0, Bank 3.0 and Fintech, the customers’ financial behaviors and transaction types are changing. Therefore, to keep sound internal system of AML/CFT is an advanced challenge to all the banks. This paper is trying to set a primary framework on AML/CFT of domestic banks, and to be taken reference for banks to start developing appropriate prevent measures. In addition, the statement of this paper is an approach to general principles, not indicating any specific institution.