本研究主要係針對跨國企業以非常規交易掏空資產之議題進行探討，包括非常規交易之型態、操作工具之經濟誘因分析、世界各國防制對策介紹、相關案例探討及結論與建議等主要部分，茲依各章次序分述其主要內容如次：
第一章「緒論」：包括研究動機、目的、內容、方法、範圍、限制與架構等，並透過文獻探討，分析相關文獻之價值及其不足之處。並於本章未節將本研究之重要名詞予以定義及說明。
第二章「非常規交易之探討」：首先分析跨國企業操作非常規交易所需使用之主要工具，並探討選擇該等工具之經濟誘因，使讀者瞭解跨國企業經營者選擇非常規交易操作工具之考量何在。其次介紹既有研究成果所歸納之非常規交易類型，並介紹相關學理及實務上之分類，並分析既有文獻分類之不足。最後介紹，美國關係企業交易規範及沙賓法案（Sarbanes-Oxley Act）、德國公司治理之防制對策，如雙層委員會制、銀行監控主體性及職工參與制等，最後則介紹經濟合作暨發展組織(Organization for Economic Cooperation and Development, OECD)之公司治理準則（Principles of Corporate Governance）及有害的稅制競爭（Harmful Tax Competition）等反租稅天堂措施等，希望能夠以國外相關制度作為吾國之借鏡。
第三章「掏空公司資產之國內案例研究」：本章首先介紹博達及久津等兩個典型案例，其次介紹政府當時對於博達案之因應作為，並作相關評析。最後輔以近年來實務上發生之案例，並歸納分析其主要之犯罪手法，再加以綜整為一整合之模式雛型，希望能使讀者透過閱讀簡單之圖型，加深對非常規交易之概念。
第四章為「跨國企業掏空公司資產之共通特徵及犯罪成因分析」：分析前述博達等類似案件之特徵，並從當時之時空背景、公司治理及外部監督機制面向，分析弊端發生之原因及制度上之不足。
第五章「結論」：本研究認為阻斷操作工具之經濟誘因能有效防制掏空資產行為，及強化公司內部治理及外部監督能有效改善企業舞弊現象；文末並針對吾國現行偵辦及相關防制實務，提出具體建議。 / The objevtives of this study aims at misappropriating assets of transnational corporations with non-arm’s length transactions, containning its categorizations, analysis of economic inducements of means, strategies of prevention economic crimes of America, German and OECD, introducing cases concerned, conclusions and suggestions. They can be found in the following:
Chapter 1.
This chapter explains the author’s motive and purpose of writing this thesis, ranges, methods, limits and frameworks of this study, discussing the values and deficiencies of the existing literatures, and definitions of terminology.
Chapter 2.
In this chapter, the author introduces the means of non-arm’s length transactions. Then, he analyzes the economic inducements of them and introduces the categorizations of non-arm’s length transactions, strategies of prevention economic crimes of America, German and OECD, such as Sarbanes-Oxley Act, and so on.
Chapter 3.
In Chapter 3, the author does case studies on “Procomp Informatics Ltd. Event” and “Bomy Company Event”, etc. Then inducts new categorizations of economic crimes and establishes a notional model of non-arm’s length transactions.
Chapter 4.
The author analyzes the backgrounds, characteristics of the 2 events mentioned before from the view points of corporate governance.
Chapter 5.
“To block the economic inducements of non-arm’s length transactions can prevent companies from misappropriating assets.“ and “to strengthen corporate governance inside and out can reduce fraudulence effectively.”are conclusions of the study. Based on them, the author proposes some suggestions to the authorities concerned.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0090256026 |
| Creators | 陳啟明, Chen, Chi Ming |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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