在目前社會整體高齡化及少子化的傾向下，未來退休族群所能依賴下一代子女的程度日漸降低，且平均餘命因健康醫療的改善下而延長，因此針對退休後收入減少，且退休期間延長的雙重因素下，退休族群的財務使用狀況是目前我們需要去注意的部分。針對財務使用狀況，包含守財與增財，由於近年來詐騙案件頻傳，已影響到退休族群的守財狀況，同時影響了其理財方式。基於上述研究動機，本研究首先探討退休族群之背景變數，再探討其分別對於理財認知和方式，以及對於詐騙認知及經驗的關聯性。最後依據研究結果對金融機構提出退休族群金融服務的建議參考。本研究採用問卷調查蒐集原始資料，以驗證相關的研究問題和假設。研究結果如下： 一、針對理財方式，「年齡」會影響退休族群選擇特定理財方式的偏好，同時隨著年齡上升投資意願也會逐漸降低；「性別」也會影響退休族群選擇特定理財方式的偏好，且男性女性對於不投資原因持有不同理由；「學歷」則會影響退休族群使用理財方式的多元性，學歷為大專/大學的退休族群理財方式較為多元，同時學歷高低影響其投資意願；「職業」也影響了退休族群理財的多元性，職業為商業的退休族群理財方式較為多元。 二、針對詐騙認知及經驗，「學歷」越高及「年齡」越低的退休族群對於詐騙相關知識的了解程度越高；「職業」對詐騙認知的影響上，職業為商業的退休族群對於詐騙相關知識了解最多；可否「財務自理」也影響了退休族群的詐騙認知，有財務自理習慣的退休族群對於詐騙相關知識了解程度較高。對於受詐騙經驗造成損失與否，針對財務自理的可自行「臨櫃存、提款」的退休族群，則顯著的出現容易有「財務損失」的結果。

在近幾年的台灣社會中，民眾對詐騙已經不再陌生了，政府除了成立165反詐騙專線之外，還砸下許多經費對民眾進行反詐騙的宣傳，但卻仍有上百億元的金錢被騙走，被害人除了有知識水準不高的民眾之外更不乏有高社經地位的科技新貴或是退休公務員等，可見詐騙案件與受害者的背景與教育程度無關。難道詐騙集團真的具有某種特殊能力，能讓受害者毫無警覺的付出大筆金錢?他們是如何突破受害者的心防，能夠不著痕跡的讓受害者越陷越深? 綜觀所有的詐騙案件，其實詐騙集團都有一本"教戰手冊"來做為詐騙成員和受害者聯繫的劇本，當我們將這本手冊視為一份故事腳本，透過敘事理論來分析這本"教戰手冊"，我們可以發現最後讓故事產生說服效果的其實是受害者本身的經驗投射，以及當下被詐騙集團所阻絕的情境所衍生出的結果，在這樣的狀況下，即便是政府在反詐騙文宣中極力宣導"檢察官不會監管帳戶或存款"或是"警察不會派人保管民眾的金錢"，由於受害者已經深深的陷入了詐騙情境，很難清楚的思考事件的真假...，在這樣的狀態下，反詐騙的宣傳之所以沒有對受害者產生效應就不難理解了。 政府要讓反詐騙宣傳有效果應改變方式，除了讓民眾能夠辨識事件真假之外，也應讓民眾知道當民眾捲入不法事件時可有哪些措施，同時再透過宣導短片將檢察官或是警察的辦案方式與正式流程讓民眾了解，不會因無知而繼續受騙，這樣才能真正的落實對民眾反詐騙的宣導 / People in Taiwan no longer a stranger on the scam in recent years, the government not only set the 165 anti-fraud hotline, but spent a lot of money for anti-fraud publicity, there are still hundreds of billions of dollars to be cheated. Victims include people who have different degrees of the knowledge and socioeconomic status, e.g. labor, retired civil servants…etc. It seems the occurrences of scam case have nothing to do with the background or education level of victims according to above facts. We may doubt does the fraud gang have the special ability to make people pay large sums of money without alert? How do they bewitch victims and go deeper for more money from victims? Looking at all of the scam cases, we’ve found that there is a “Scam Guideline“ to be the script for communicating between impostor and victim. We finally find the cause to affect the script is actually by the reflection of personal experience from victim as well as the isolated scenario created by fraud gang when we take the script as an appealing story and analyze it with narrative theory. In such circumstances, even though people receive the anti-fraud propaganda from government by strongly deliver "the prosecutors will not manage people’s account" or “the police will not guarantee people’s money” has not so workable; it still hard to distinguish the true or false events for victims due to they have already involved into the storyline. Government should adjust its strategy to implement the anti-fraud propaganda, besides to help people know how to tell the genuineness of the event, government also need to educate people to understand the correct methods they could take when they are related in criminal incidents, meanwhile, try to reveal the standard procedure of investigation by prosecutor or police to people via video clips, thus, people won’t be cheated with their naïve sense and the anti-fraud propaganda could be effective on the public advocacy.

International loan is a very important business for Taiwan commercial banks, and China is the largest credit market for Taiwan banks. However, when doing due diligence or credit risk research for Chinese companies, Taiwan commercial banks are facing difficulties and risks such as difficulty to monitor the company, a decelerating Chinese economy growth and other risk factors. Because of these difficulties, the common method used for international loan due diligence in Taiwan is not adequate to cope with the current credit risk situation. There were two famous Chinese default cases in Taiwan during 2014, in which the thesis picks the Ultrasonic AG financial fraud case as an example. The Ultrasonic AG case shows that it is possible to use public information to detect and prevent financial frauds. Based on the case study, the thesis suggests Taiwan commercial banks could use a more comprehensive method of due diligence, to increase the accuracy of credit research. In the end, the thesis also suggests a KL credit scoring system, based on past financial frauds, to assist in credit research. By utilizing a more comprehensive method of due diligence and KL score system with traditional models, Taiwan commercial banks could better detect and prevent international financial frauds, especially financial frauds in China.

小額付款為電信業者預設開通功能，也就是使用者不須特別提出申請，就可以直接開通使用。小額付款的美意主要是為了取代小額的現金交易，增加民眾的便利性，但卻被詐騙集團利用，成為新興的詐騙手法。有網路罪犯疑似利用惡意app誘導用戶下載，等用戶下載安裝後，網路罪犯便開始擷取用戶的手機資訊，甚至攔截「小額付款」的通知簡訊，讓手機用戶在收到次期帳單後才發現莫名被消費。本篇論文將針對利用手機APP後門攔截簡訊刷小額付款提出改善方法，利用基於身份的加密系統(Identity-Based Encryption)將簡訊加密，使用者收到簡訊時，必須使用向電信公司所申請的「簡訊解密」APP才能解密讀取簡訊，這可有效解決攔截簡訊之問題，即使攻擊者攔截到簡訊，也會因為沒有解密金鑰而無法順利讀取簡訊。另外，解密金鑰利用通行碼(password)加密，所以亦不用擔心金鑰外洩之問題。由效能分析得知，將簡訊加密， 對送信方與收信方而言，其通訊成本(communication cost)與計算成本（computation cost）並不會產生太大之影響。此研究不僅可以解決攔截簡訊刷小額付款問題，其餘的重要資料的傳輸，例如：傳送用戶密碼、傳送用戶個人資料、傳送用戶金融帳戶資訊等，只要將簡訊加密，這些資料即使被攻擊者惡意攔截，也無法輕易讀取簡訊內容。 / Micropayment is the default available function opened by the telecom operators, that is, users can directly use it without making an application specially. The micropayment is mainly to replace cash transaction involving a small sum of money, so as to bring more convenience to users. However, it may be utilized by frauds, which becomes a new scam means. Some cyber-criminals are suspected to induce users to download malicious APPs. After the users download and install them, the cyber-criminals will start to retrieve users’ mobile phone information, even intercept notification SMS sent from micropayment. Consequently, until the mobile phone users receive the bill in the next term do they find the unknown payments. This paper will put forward a method to prevent intercepting the micropayment notification SMS by using the malicious APP installed on the mobile phone. It encrypts the SMS by Identity-based Public Key Cryptosystem. After the users receive the SMS, they must decrypt to read the message by using the “SMS Decryption” APP applied from the telecom company. In this way, it can effectively solve the problem of SMS interception. The attackers cannot successfully read the content without the decryption key even if they intercept the text messages. In addition, the decryption key is encrypted by password, thus users do not need to worry about the information leakage. The performance analysis shows that encrypting the text messages will not have a big effect on communication cost and computation cost of senders and receivers. This research cannot only solve the problem of swiping micropayment by SMS interception, but also protect the transmission of other important data.