立法院監督財團法人金融消費評議中心之研究

Abstract

財團法人金融消費評議中心（簡稱評議中心）係我國依《金融消費者 保護法》規定所成立之「爭議處理機構」，其性質為「財團法人」，而我 國就「財團法人」之設立方式係以《民法》予以規範，若以《民法》角度 而言，評議中心之性質為「私法人」。《民法》對「財團法人」並不區分 捐助人之身分，只要捐助財產成立「財團法人」，即與其捐助財產脫離， 評議中心雖係金融監督管理委員會（簡稱金管會）100％捐助財產所成立， 仍不改變評議中心為「私法人」之地位。 評議中心依《金融消費者保護法》規定執行處理金融消費爭議、辦理 金融教育宣導，前述《金融消費者保護法》係人民委託立法院制定，立法 院再藉由《金融消費者保護法》第14 條規定，委託行政機關（金管會）成 立評議中心，故評議中心應被推定為政府部門的一部分（不行使公權力）， 若前述推定成立，則既然是政府部門的一環，依《憲法》規定理應受立法 院之監督。 立法院制訂《金融消費者保護法》，要求行政機關成立之「爭議處理 機構」，由人民委託立法院、立法院再委託行政機關，行政機關（金管會） 依該法捐助財產成立評議中心，故評議中心係在多重委託代理關係下所成 V 立之財團法人，站在監督角度，評議中心之直接監督機關主要為金管會， 但為避免金管會無法有效監督，因此，人民透過委託代理關係將原來委託 金管會監督評議中心的關係，轉變成委託立法院監督評議中心，藉由《預 算法》之預算審議權賦予立法院監督評議中心，使立法院取得監督的正當 性及合法性。 評議中心依《預算法》第41 條第1 項規定，須於會計年度開始前將年 度預算書送主管機關金管會函送立法院審議。然《預算法》係為中央政府 總預算之基本大法，並非專為「政府捐助財產累計超過50％以上之財團法 人」所設計，而2018 年6 月27 日立法院三讀通過之《財團法人法》於第 55 條規定政府捐助之財團法人之會計年度應與政府會計年度一致，關於預 算、決算之編審，仍僅規定依《預算法》、《決算法》及相關法令規定辦 理，並未確實解決「政府捐助之財團法人」在適用《預算法》、《決算法》 及相關政府會計規定所衍生之爭議。因此，本文建議不論係對《預算法》 第41 條規定及《決算法》第22 條規定訂定落日條款，抑或於《財團法人 法》增訂「政府捐助之財團法人」之預算、決算之編審，均應有更明確之 法律規範使「政府捐助之財團法人」於執行法定任務時，有所準據。另因 本研究個案「財團法人金融消費評議中心」具有設立依據（即《金融消費 者保護法》第14 條），故立法者宜於《金融消費者保護法》直接明文規定， 評議中心之預算、決算編審程序，以避免疊床架屋或法律適用造成爭議。 此外，行政院2010 年4 月16 日函訂「財團法人預算未獲立法院審議通過時 之執行注意事項」可使評議中心執行未獲立法院審議通過之預算時，有跡 可循，然此僅為行政監督之執行注意事項，除法律位階不足外，亦無法達 到立法院「事前直接」監督評議中心之目的，此有待行政機關與立法機關 共同解決。 評議中心係金管會100％捐助財產所成立之財團法人，執行《金融消費 VI 者保護法》所賦予的法定任務，其任務性質具有高度公益性質，在捐助財 產比例為政府100％、執行具有高度公益性質之任務，立法院對其監督之密 度應以高於一般政府捐助之財團法人（即政府捐助之財產比例低於50％以 下者），低於行政機關及行政法人為宜。 因《金融消費者保護法》係評議中心之設立依據，有關評議中心之設 立目的、捐助章程、營運項目、業務內容均有明定，如前所述，立法院宜 於《金融消費者保護法》或《金融消費者保護法》授權主管機關訂定之子 法中規定，評議中心年度預算書之籌編、審議及執行配套措施。另建議立 法院採用德國「重要性理論」作為標準，即凡是重要事項須經國會參與， 若係《金融消費者保護法》明定常態性業務或事項，可由行政機關監督， 並報立法院備查即可，以降低立法院監督評議中心成本（如立法委員助理 蒐集資訊、協調溝通、評議中心董事長及總經理為赴立法院備詢所支出之 人力成本等）。

The Government enacted the Financial Consumer Protection Act (FCPA) in 2011 to protect the interests of financial consumers and to fairly, reasonably, and effectively resolve disputes on financial consumer services, thereby reinforcing the confidence of financial consumers in markets and promoting sound development of financial markets. The Act was effective on 30th December 2011. The Financial Ombudsman Institution (FOI) is established under the provisions of Chapter III and Article 13 of the FCPA as an independent incorporated foundation to fairly, reasonably, and effectively resolve disputes between financial consumer and financial services enterprise. The FOI is totally funded by the government with NTD 1 billion (€25,000,000) and governed by the Financial Supervisory Commission (FSC). The institution has officially started operation on 2nd January 2012. All the services to financial consumers are free of charge. The FOI is a 'dispute handling agency' established by Taiwan under the FCPA. It is corporate corporation in Taiwan. It is regulated by the Civil Law. If the Civil Law is used, the nature of the center of the appraisal is corporate corporation. The Civil Law does not distinguish the identity of the donor from the 'corporate corporation'. As long as the donation property is established as a VIII 'corporate corporation', it is separated from its donor property the appraisal center is established by the FSC. It still does not change the FOI of the Review Center as a 'private legal person'. The FOI is governed by the Board of Directors. Board members are appointed by the FSC from among scholars, practitioners, and other impartial persons with expertise in financial service. Pursuant to the FCPA, no director or member of the Board of Directors shall intervene in the process of an individual ombudsman case. Currently, the Board comprises 9 directors. The FOI implements the handling of financial consumption disputes and handles financial education propaganda in accordance with the provisions of the FCPA. The FCPA is entrusted by the people to the Legislative Yuan, and the Legislative Yuan is further regulated by the FCPA. It is stipulated that the administrative organ (FSC) shall be entrusted to set up a review center, so the FOI shall be presumed to be part of the government department (not exercising public power). If the presumption is established, it is a part of the government department, in accordance with the provisions of the Constitution. It is supposed to be supervised by the Legislative Yuan. The Legislative Yuan formulates the FCPA which requires the administrative organ to establish a 'disputed handling agency'. The people entrust the Legislative Yuan and the Legislative Yuan to entrust the administrative organ. The administrative organ (FSC) contributes to the establishment of the appraisal center according to the law, so the FOI is a consortium legal person established under the relationship of multiple principals and agents. From the perspective of supervision, the direct supervisory authority of the appraisal center is mainly the FCC, but in order to avoid the inability of the FSC to effectively supervise, the people will entrust the FSC through entrusted agency relations. The relationship between the supervision and evaluation center will be transformed into the entrusted Legislative Yuan Supervision and Evaluation Center, and the Legislative Yuan will be given the review authority of the Legislative Yuan by the budget review right of the Budget Law, so that the Legislative Yuan can obtain the legitimacy and legitimacy of the supervision. According to the first paragraph of Article 41 of the Budget Law, the appraisal center shall send the annual budget book to the competent authority's letter of the financial management committee for consideration before the beginning of the fiscal year. However, the Budget Law is the basic law of the central government's total budget. It is not designed for the 'government donation of more than 50% of the consortium of legal entities', and the IX Foundation Act adopted by the Legislative Yuan on the third reading of June 27, 2018. Article 55 stipulates that the fiscal year of the government-funded consortium legal person shall be consistent with the government's fiscal year. The review of the budget and final accounts is still only stipulated in accordance with the Budget Law, Financial Statement Act, related laws and regulations. Resolve disputes arising from the application of the Budget Law, the Algorithm and the relevant government accounting regulations. Therefore, this paper suggests that whether it is the provisions of Article 41 of the Budget Law and Article 22 of the Financial Statement Act, or the revision of the budget and final accounts of the 'Government-donated consortium corporation' in the 'Legal Act'. In addition, the Executive Yuan's letter of April 16, 2010, 'The implementation of the budget of the consortium has not been approved by the Legislative Yuan,' can make the review center carry out the budget that has not been approved by the Legislative Yuan. The implementation precautions of the administrative supervision, in addition to the lack of legal hierarchy, can not meet the purpose of the 'pre-existing direct' supervision and evaluation center of the Legislative Yuan, which is to be resolved jointly by the executive authorities and the legislature. The FOI is a consortium legal person established by the 100% donation property of the FSA. It implements the statutory tasks endowed by the FCPA. Its mission nature is highly public. The proportion of donated property is 100% for the government and the implementation is highly public welfare. The task of nature, the density of the supervision of the Legislative Yuan should be higher than that of the general government-funded consortium legal person (that is the proportion of the government-sponsored property is less than 50%), which is lower than the administrative agency and administrative legal person. In addition, the FOI has 2 supervisors. Supervisors are appointed by the FSC from among scholars, practitioners, and other impartial persons with expertise in financial service. Pursuant to the FCPA, no supervisor shall intervene in the process of an individual ombudsman case. The FOI has established an Ombudsman Committee in accordance with the FCPA. All members are selected from among scholars, practitioners, and other impartial persons who possess relevant expertise or professional experience, and are appointed after their nominations have been submitted to and approved by the FSC. Ombudsmen are divided into three groups in line with their expertise, namely, banking, insurance, and securities and futures. The Committee currently comprises 18 Committee members, one of whom is the Committee Chair. Because the FCPA is the basis for the establishment of the FOI, the purpose X of the establishment of the FOI, the donation charter, the operating items, and the business content are clearly defined. As mentioned above, the Legislative Yuan is suitable for the FCPA or the FCPA authorizes the competent authority to determine the preparation, review and implementation of supporting measures for the annual budget of the appraisal center. It is also recommended that the Legislative Yuan adopt the Germany 'Importance Theory' as the standard, that is all important matters must be participated by the Congress. If the FCPA clearly defines the normal business or matters, it can be supervised by the administrative organ and submitted to the court for reference. In order to reduce the cost of the Legislative Yuan's supervision and the FOI (such as the Legislative Yuan's Council Assistant's collection of information, coordination and communication, the chairman and general manager of the FOI for the labor costs incurred by the Legislative Yuan for consultation).