| 關 鍵 詞： |
財產申報；利益衝突；強制信託；反貪腐；不法致富 |
| 中文摘要： |
公職人員財產申報法和利益衝突迴避法被許多人視為推動陽光法案的重要里程碑。經過 20 年的實踐，財申法是否如預期發揮反貪腐功能，仍爭議不休。本文從立法與修法過程解明，位高權重者做為財申法的主要規範對象，如何透過大量公職人員申報財產，稀釋財申法的威力。藉由比較制度研究，本文解明財產申報作為預防利益衝突或減少不法致富的工具，要求不同的制度安排。目前實施的財產強制管理信託，乃位高權重者混淆制度目的後的產物。因此本文建議，以預防和制裁利益衝突為目的，針對位高權重者整合財申法以及迴避法。
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| 英文關鍵詞： |
Asset disclosure；conflict of interest；obliged trust；anti-corruption；illicit enrichment |
| 英文摘要： |
The passing of the Act on Asset Disclosure of Public Servants and the Act on Recusal of Public Servants Due to Conflicts of Interest has been regarded by many proponents as the milestone of sunshine legislation. After twenty years’ practice, it remains controversial, if the asset disclosure act really functions as expected. This essay sheds light on the legislation process and explores, how the political might dilutes the disinfecting function of the asset disclosure act by massively expanding the persons obliged to disclosure. Drawing lessons from comparative studies, this essay underscores the distinction between conflict of interest and illicit enrichment systems, which require different institutional designs. The current regulation of obliged trust results from targeted confusion by the political heavy weight. Therefore, this essay offers a cure to the malaises by incorporating the asset disclosure into the conflict of interest act and regulating the politicians more efficiently.
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| 目 次： |
壹、陽光法案夕陽無限好？
貳、公職人員財產申報與政黨競爭
參、捷運局的員工也必須申報財產？
肆、利益申報的功能－預防利益衝突與減少不法致富
伍、強制信託的爭議
陸、結論－以預防利益衝突重新架構財申法
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