| 摘要註: |
公職人員之廉潔攸關人民對於政府之信賴,與國家競爭力之強弱更具有高度關連,陽光法案之建制則為推動政府廉政工程之重要礎石。公職人員財產申報法為我國首部陽光法案,施行迄今逾20年,雖每年被監察院或法務部認定為故意申報不實而遭裁罰之申報義務人不在少數,然該制度屢遭質疑毫無發現貪腐之作用,甚至連防制貪腐之功能亦相當有限,執行成果偏離制度目的甚多。準此,本研究旨在探討我國目前公職人員財產申報制度運作存在之問題,暨該等問題與制度設計落差之成因,並藉由研究發現提出相關修正建議,冀以增強制度之合理性與規範性,期能真正發揮端正政風,確立公職人員清廉作為之立法目的。本研究採用深度訪談法,依據研究目的及文獻資料,並參酌香港與新加坡之立法例,編製訪談大綱,以公營事業台糖公司內之財產申報義務人與受理申報單位主管為研究對象,藉以瞭解現行制度運作之實際問題以及相關制度參與主體之反饋意見,本研究主要發現如下:(一)現行公職人員財產申報制度僅能發揮輔助性之徵信功能。(二)現行申報方式之不合理性與實質審核程序之無效率,為現行制度運作困境之主要成因。(三)違反申報規定僅處以行政罰鍰之方式規範效益不彰。再者,依據以上之研究發現,本研究針對現行公職人員財產申報制度分別提出以下修正建議,以增進制度實效,進一步落實防貪功能:(一)強制信託之規定宜刪除或移列至公職人員利益衝突迴避法中予以規範。(二)導入資訊技術,建構有效之實質審核機制。(三)調整相關申報規定,健全制度運作,細部修正規定如下:1.增設動態申報機制;2.故意隱匿財產申報為不實申報之規定宜改為刑事罰;3.故意申報不實之裁罰宜增列懲處措施;4.指定申報制度宜加以刪除;5.申請查閱制度宜加以刪除。 The integrity of public officials not only concerns the trust of people towards the government, but also highly associates with the country's competitiveness. Also the establishment of the Sunshine Laws is a important foundation of government integrity engineering. The Act of Property Declaration by Public Officials, the first legislation of the Sunshine Laws, has implemented over two decades until nowadays. Although there are many obligors punished by the Control Yuan or the Ministry of Justice for deliberately false declaration , the property declaration system so far has been still constantly questioned for its ineffectiveness on excavating corruption. Even the anti-corruption function is quite limited. And there exits a serious misalignment between the outcomes of the system implementation and the institution purpose. Therefore, the aim of this research is to investigate existing problems of the current system on property declaration by public officials and causes of the gap between above problems and institution programming. For further, through research findings, this research put forward related modification suggestions to enhance institutional rationality and normativity and look foward to true exertion of legislation purposes on correcting political customs and assuring incorruptible action of public officials. In order to find out practical function problems of current system and feedback opinions of related system participants, this study, on the basis of research purposes and literatures and taking legislations modes of Hong Kong and Singapore into accountancy, adopts the depth-interviewing method to compile interviewing outlines.The findings of this study were summarized as follows:1.Current property declaration by public officials system can only exert instrumental and supplementary credit-verification function. 2.Irrationality of current declaration modes and the inefficiency of the the substantive audit are main causes of current system predicaments.3.Being punished administrative fines for disobedience of declaration regulations specification effectiveness engender low effectiveness.On the basis of above research findings, this research puts forward several modification suggestions as follows to improve institution efficacy and carry out the anti-corruption function:1.The forced trust regulation should be removed or moved to the Act on Recusal of Public Officials Due to Conflicts of Interest2.Importing information technology to construct a effective substantive audit mechanism.3.Revising related declaration regulations to improve system operation.Detailing modification were as follows: (1)Establishing dynamic declaration mechanism.(2)Forms of punishment to the deliberate concealing property for false declaration should be modified to criminal penalties.(3)The designation declaration system should be removed.(4)The personnel sanction measures should be added to the punishments of deliberately false declaration.(5)The application for inspection system should be removed. |