| 摘要: | 台澎金馬地區，含政黨、政治團體、職業團體、社會團體、宗教團體、基金會等登記有案之各級非營利組織逾兩萬個，由於非營利組織之種類各異且組織型態繁多，相對應的，在其組織成員或作業品質方面也難免參差不齊。雖然絕大多數非營利組織之設立均標榜著公益、慈善等光明堂皇之目的，但不法之徒利用非營利組織做為犯罪工具，從事不法活動仍時有所聞，其中較常見者為侵占、詐欺、逃漏稅捐、洗錢等非法作為，甚至勾結公務人員做出貪瀆違法的情事。近年更發現多起黑道組織侵入非營利組織中進行漂白、謀取非營利組織資產之案例，牟取之不當利益至為可觀，造成社會不安，更對國家政治經濟發展產生不利的影響，都足以說明以合法掩護非法之問題的嚴重性，深值吾人警惕。 本文乃以國內非營利組織犯罪的文獻為基礎，輔以法務部調查局已偵辦之案例，進行非營利組織犯罪問題之分析研究，並藉由此種研究成果，深入剖析並瞭解現存於非營利組織之犯罪狀況，諸如犯罪型態、犯罪管道、犯罪手法、犯罪金額、侵害法益、受害對象、檢調機關調查偵審情形等情；再針對各類型非營利組織犯罪發展趨勢，研擬最適合防制國內非營利組織犯罪問題的策略。冀望本文防制建議之提出，能有效遏止非營利組織之犯罪，讓非營利組織回歸慈善、公益、服務之本質。
More than twenty thousand registered non-profit organizations, including political parties, occupational societies, social groups, religious missions and foundations, spread over in Taiwan, Penghu, Kimmen and Matsu. Members and job quality of those organizations were not well even since they were constructed in various types and had sophisticated situations. The original purpose of the most non-profit organizations is for charity or commonweal mission, nevertheless, they had become tools for illegal people to do unlawful intrigues, like embezzlement, deceit, tax evasion and money laundering. On the other hand, government employees were found hand in glove and guilty in jobbery. Moreover, it had been found that gangsters extorted advantages or properties from non-profit organizations to bleach themselves. Then, those gangsters made huge amount of money from illegal activities and caused many problems, which had negative influences on overall economic development. All above are good examples for us to focus our attention on the illegal activities covered by legal non-profit organizations. In view of the above, we had studied investigated criminal cases of non-profit organizations provided by Investigation Bureau, Department of Justice. In this thesis, we offered the most suitable methods, which can be used to prevent economic, money laundering, organized, white-collar, tax evasion, corruption and jobbery crimes that may befall non-profit organizations. We hope that our suggestions can stop the crime wave. We also truly hope that non-profit organizations would be able to return to their original charity, commonweal, and services bases. |
