| 關 鍵 詞： |
官員；貪污；財產申報 |
| 中文摘要： |
官員財產申報制度，是當前世界公認具有抗制貪腐成效的制度之一。兩岸自上個世紀後葉以來，分別開展財產申報制度；目前臺灣以「公職人員財申報法」為主，大陸則是實行「關於省部級現職領導幹部報告家庭財產的規定（試行）」、「領導幹部報告個人有關事項的規定」。雖然如此，但兩岸的官員貪腐問題仍未獲得緩解，甚至近年更是發生多起高官要員的貪腐醜聞。是故，我們認為，兩岸的財產申報制度迄今取得階段性的效果，但整體而言，仍有些許改革空間。兩岸共同的主要問題是，申報義務人及其內容的劃定尚欠妥適，審核機構的專業獨立性不足，以及對於違法申報者的處罰難稱公平。期許兩岸財產申報制度能夠在立法上互相參考，執法上互相合作，攜手在抗制貪腐的工作上，回應人民的期待。
|
| 英文關鍵詞： |
Servants；Corruption；Property-Declaration |
| 英文摘要： |
Abstract The official property declaration system is an important anti-corruption legal system in world. In 1990s, Chinese Mainland and Taiwan have been trying to establish a good property declaration legal system. In this time, Taiwan has “Act on Property-Declaration by Public Servants” to prevent corruption; Chinese Mainland has some administrative regulations. However, Chinese Mainland and Taiwan still have serious corruption problems. In recent years, there are some high level corruption scandals in Chinese Mainland and Taiwan. In a series of corruption crimes, property-declaration legal system did not fulfill its function apparently. This paper think our property-declaration legal system still need to improve. In property-declaration legal system, we should review the content of reporting obligations (public servants) to design for different officer positions. At the same time, the law should protect reviewing authority in expertise and independence, and make the fair punishment of property-declaration legal system. Additionally, Chinese Mainland and Taiwan should cooperate to combat corruption, consistent with expectations of Chinese people.
|
| 目 次： |
壹、前言
貳、財產申報制度的重要性
參、兩岸財產申報制度的規範與檢討
肆、兩岸財產申報制度的共同課題與建議
伍、結論
|
| 相關法條： |
 |
| 相關判解： |
|
| 相關函釋： |
|
| 相關論著： |
|