| 關 鍵 詞： |
監理規範；責任地圖；高階管理人；自律規範；基金經理人炒股 |
| 中文摘要： |
我國金融監督管理委員會於 2024 年 2 月 20 日公布，為加強投信業人員交易之利益衝突防範措施避免發生弊端以保障投資人權益，遂比照國外監理規範，要求業者導入「責任地圖」制度，以杜絕弊端。主管機關參考英國金融機構所訂定高階管理人問責制度（SMCR）要求投信業者導入相關制度，預期能加強產業發展，避免弊端發生。中華民國證券投資信託暨顧問商業同業公會因應主管機關要求，於 2024 年公布「中華民國證券投資信託暨顧問商業同業公會證券投資信託事業導入責任地圖制度自律規範」引導業者實施。本文比較我國與英國制度並以「基金經理人炒股」、「街口投信案」為例提出相關規定實務上執行參考，作為日後修法建議。
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| 英文關鍵詞： |
Regulatory Framework；Responsibility Map；Senior Management Accountability；Self-Regulatory Guidelines；Fund Manager Insider Trading |
| 英文摘要： |
On February 20, 2024, Taiwan’s Financial Supervisory Commission (FSC) announced the implementation of enhanced measures to prevent conflicts of interest in transactions conducted by personnel in the investment trust industry, aiming to eliminate malpractices and safeguard investors’ rights. Drawing on international regulatory practices, the FSC mandated the adoption of a “Responsibility Map” framework by domestic firms. This initiative is modeled after the United Kingdom’s Senior Managers and Certification Regime (SMCR), which emphasizes accountability among senior management in financial institutions. It is anticipated that the introduction of this system will strengthen industry development and mitigate the risk of misconduct. In response to the FSC’s directive, the Securities Investment Trust and Consulting Association of the R.O.C. (SITCA) issued the “Self-Regulatory Guidelines for the Implementation of the Responsibility Map System by Securities Investment Trust Enterprises” in 2024, providing industry participants with a structured implementation framework. This study compares the regulatory systems of Taiwan and the UK, using case studies such as “Fund Managers Engaging in Insider Trading” and the “JKO Asset Management Incident” to illustrate practical applications of the relevant regulations. The analysis serves as a reference for future legal reforms and enhancements to the regulatory framework.
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| 目 次： |
壹、前言
貳、英國責任地圖制度與其背景
參、我國投信業現行高階管理人員制度與責任地圖分析
肆、我國投信業責任地圖制度實務分析
伍、政策建議與未來展望
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