論我國私部門吹哨制度之建構──以金融業為中心

Abstract

近年來，許多企業與金融業弊端之揭發，係來自員工或其他利害關係人之吹哨，因此，國際間對於吹哨制度之建立逐漸有所重視。而就我國而言，吹哨制度、吹哨者議題，可以說是尚仍處於萌芽階段。我國目前與吹哨相關之規範係散落於不同法律、行政規則、或民間機構的規範之中，而尚未具有一部針對吹哨者所特別制定之專法。值得期待的是，歷經多年之催生，行政院已於2018年5月發布《揭弊者保護法》草案並送交立法院。於此之下，我國對於吹哨制度之建立可望邁向新的里程碑。然而，專法之制定並不當然等同於吹哨制度之完善，尤其就私部門而言，一部基本法恐怕甚難顧及私部門之中各行各業的差異及需求。因此，私部門中之各個產業領域應仍有必要自行建構或加強相關吹哨制度，以與基本法共同形成對於吹哨者更具吸引力、更為有利之吹哨制度。 本文擬觀察我國私部門，並以其中之「金融業」作為主要研究對象。藉由回顧我國與外國相關文獻、比較我國法與外國法、以及比較我國不同制度之研究方法，本文將提出觀點，說明我國金融業應如何就現有之企業內、外部吹哨規範、以及未來可望通過施行之《揭弊者保護法》草案，進行加強與整合。本文希冀得以打造一套較為全面，而能有利於金融從業人員「積極吹哨」並「獲得保護」之金融吹哨制度。

In recent years, many corporate and financial sectors have uncovered scandals thanks to whistleblowing from their employees and stakeholders; therefore, establishing a whistleblowing system is gradually gaining attention worldwide. In Taiwan, the whistleblowing system and issues on whistleblowers are still in the nascent stage. The current whistleblowing regulations in Taiwan come from different laws, administrative rules, or regulations of non-governmental organizations, and there is not yet a special law for whistleblowers. It is worth looking forward that after years of development, the Executive Yuan has passed the draft of the “Whistleblower Protection Act” in May 2018 to the Legislative Yuan. Therefore, the establishment of the whistleblowing system in Taiwan is expected to reach a new milestone. However, enacting a specific law is not necessarily the same as completing a whistleblowing system; especially, it is difficult for a basic law to take the differences and needs of various industries in the private sector into account. Therefore, it is still necessary for each sector in the private sector to establish or strengthen its own whistleblowing system, which can work together with the basic law to form a whistleblowing system that is more attractive and beneficial to whistleblowers. This thesis intends to focus on the “financial sector” in the private sector of Taiwan. By reviewing the relevant literature in Taiwan and foreign countries, comparing our laws with foreign laws, and comparing the different systems in Taiwan, this thesis will present a viewpoint on how the financial industry in Taiwan could strengthen and integrate the existing internal and external whistleblowing regulations with the draft of the “Whistleblower Protection Act” that is expected to be passed and implemented in the future. This thesis aims to create a more comprehensive whistleblowing system for the financial sector that encourages financial practitioners to “whistle actively” and enables them to “be protected”.