| 摘要: | 我國於2007年3月21日大幅修正公職人員財產申報法，增訂「財產強制信託」條款，並增列「變動申報」制度。這二項制度規定具有高度政策決定權及影響力之公職人員，即總統、副總統、行政、立法、司法、考試、監察各院院長、副院長、政務人員、公營事業總分支機構總、分支機構之首長、副首長、直轄市長、縣（市）長等人員之財產應辦理強制信託；另規定民意代表，即立法委員、直轄市議員之財產應辦理變動申報。
本文主要針對財產強制信託與變動申報制度進行研究，旨在分析我國制度規範之內涵，與加拿大、香港、美國及新加坡等國比較分析，探討現行問題及因應之道，並檢視法規面與實務面，分別就這二項制度之規定與相關法制概念、法規範公職人員範圍、法規範財產項目、強制公開規定、相關處罰規定，以及這二項制度關係等議題，加以分析檢討。提出以下幾點研究建議：
一、所規範對象不宜過大，並應以具影響國家政策有關人員為主，法規範必須辦理強制信託之公營事業總、分支機構首長、副首長等常務人員，應予排除適用，該等人員採一般申報即可。
二、辦理信託所需費用，建議由政府機關編列預算支應，如此更能落實該制度之施行。
三、信託財產管理及處分欲為指示之通知等相關文件，不予公開。故建議修正公職人員財產申報法第9條第5項之相關規定。
四、為預防貪瀆，締造清廉政治，正本清源，應加強倫理規範的普及宣導，以落實陽光法制的立法意旨。
Our nation’s Act on Property-Declaration by Public Servants underwent a major revision on the 21st of March 2007 with the addition of a “Mandatory Property Trust” clause and the introduction of a “Property changes” system. These two additions mandate that public officials of high political authorities, i.e. President, Vice-President, Premier, Vice-Premier, and administrative officials of the Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan, the chiefs and deputy chiefs of state-owned enterprises (both headquarter and branches), and mayors of direct-controlled municipality and provincial counties (cities), must place their properties under trust; while the properties of public representatives, i.e. legislators and councilors of direct-controlled municipality, are subject to property changes.
This article is a study aimed at the mandatory property entrustment and the property changes systems. It involves comparative analyses between our nation’s policies and the practices adopted by other countries such as Canada, Hong Kong, USA, and Singapore etc., in an attempt to discuss our existing weaknesses and formulate solutions. This study contained analyses and discussions, from both legal and practical perspectives, regarding the policy details and the underlying legal basis of both systems, with particular focus on the range of public officials and properties to which the systems are applicable, the mandatory disclosure requirements, the relevant penalties, and the relationship between the two systems. We have proposed the following recommendations based on our research:
1.The parties regulated under both systems should be kept only to a small group of public officials who are capable of influencing nation-wide policies. The chiefs and deputy chiefs of state-owned enterprises (both headquarters and branches) and other operational officials should be excluded from the mandatory trust clause; for these personnel, ordinary reporting will suffice.
2.The expenses incurred to place properties under trust should be budgeted and borne by the respective government institutions to ensure sound implementation of the system.
3.Instructions and notifications relating to the management and disposal of entrusted properties should not be published. Therefore, we recommend to revise Section 9 Clause 5 of the Act on Property-Declaration by Public Servants.
4.More efforts are required to promote ethical and moral standards, thereby strengthening the legislative ideal of sunshine laws, preventing corruption and restoring integrity in political practices from the root cause. |
