殯儀服務流程犯罪時有所聞，但國內目前針對此一領域加以著墨者不多。在國人習慣避談死亡的文化背景之下，長久以來殯葬相關行業一直蒙著一層神秘的面紗，大眾對於殯葬業所知有限，加上政府在立法與執法上長期的漠視，更增加了殯儀服務流程中違法的可趁之機。本研究主要目的是瞭解殯儀服務流程不法行為的社會文化建構，掌握、理解並發掘影響殯儀服務流程犯罪行為發生的因子。本研究先對一般大眾進行深入訪談，以瞭解民眾與殯葬業者的互動模式與問題所在，並從中發掘具理論意義之議題。接著再以滾雪球方式尋找殯葬業者、政府相關領域主管單位受訪者進行深度訪談。對三類型受訪者的訪談結果進行交叉分析，建立對殯儀服務流程犯罪較全面性的知識。研究發現三類主要犯罪行為：違法開立死亡證明、公務員賄賂、二手花詐欺問題。（1）因為醫院逃避開死亡證明的責任、民眾對於死亡證明認識不足以及殯葬禮儀服務業者圖方便心態、監督執法單位無力查禁，而容易發生違法開立死亡證明行為；（2）因為民眾能容忍送紅包行為、業者間送紅包積習成陋規、執法機關有努力但防不勝防，所以容易發生公務員行賄、受賄行為；（3）最後，因殯葬儀式過程緊湊、民眾無力自我保護、業者間默契存在，姑息犯罪、執法
機關的漠視，所以容易發生二手花詐欺犯罪。研究建議：（1）強化殯葬領域消費者之消費意識；（2）推動殯葬領域教育管道與證照制度；（3）強化衛生所死亡證明服務之功能，並監督醫院開死亡證明工作，禁止醫院逃避責任；（4）殯葬領域的任何支出都必須開立收據，減少紅包問題；（5）以公辦民營方式掌握殯儀館實質人事權以減少紅包問題；（6）推廣出租花以及新舊花差別價格制度，以減少二手花詐欺問題。

The previous literature has no or very little knowledge on the funeral business and its criminal behavior in Taiwan. Superstition and the negative image of death and funeral process make it difficult to study this topic. The closure networking in the funeral business is also a boundary for outsiders to understand them. The negligence of government further creates more opportunities for funeral business to commit crime. The thesis was designed to explore the risk factors of the criminal
behavior in funeral processes. First, the author interviewed customers who have personally processed their family members’ funerals in the past one year to discover their experiences and interactions with the funeral companies. In addition, a few selected funeral workers and governmental officials were interviewed. Gathering and cross-examining three different kinds of information, the thesis analyzed how and why a funeral has the risk factors to make the crime possible.The results indicated that there were three main criminal behaviors most likely to happen in a funeral process: medical doctors forgerying death certificates, public servants taking bribes, and funeral companies cheating and over-pricing the consumers by providing them second-hand flowers instead of fresh flowers. Four risk factors made forgery death certificates possible: (1) hospitals wanted to avoid the workloads and possible legal responsibility of giving death certificate; (2) most people didn’t know how to apply for the death certificate; (3) funeral companies recommendation for convenience; and (4) the responsible department of the government failed to safeguard it. As to the risk factors of bribery, most people in Taiwan tacitly agreed the bribing behavior because of the superstition and informal
cultural norms that a bribe in red bags or “Hong-Bou” could avoid bad lucks from touching or seeing the body. The thesis also found that the flower fraud problem was because the carelessness of customers and the illegal subculture among funeral companies.Several suggestions were recommended to prevent the risk factors: (1) funeral companies should inform consumers about their rights before signing a contract; (2)
government should impose license systems for funeral workers; (3) the public health offices should improve their service issuing death
certificates; (4) consumers should request the service detail lists and receipts from the funeral companies; (5)government could consider translating some funeral service and translate it into BOT( Build- Operate- Transfer) model; and ; (6) government should encourage
funeral companies to print a referential price list for fresh flowers, second-hand flowers and rental flowers for consumers to choose.