公開發行公司之經濟犯罪，其中以不實財報為犯罪手段，遂行背 信、詐貸、非常規交易等犯罪型態具備專業性及複雜性，舞弊事件經 媒體披露，屢屢造成社會經濟動盪不安，為防止類似事件再次發生， 須在前端進行控制預防，輔以司法作為為最後一道防線，有效遏止此 類白領犯罪，始能從基本面鞏固國家經濟發展，穩定大眾對投資市場 之信任，保障交易安全。 本研究採用「判決分析法」進行研究，試圖由所擇定之六個判決 個案中，分析公司財報不實之動機及目的，藉由有罪判決書所載事實 及理由，分析還原及了解公司以不實財報為手段，遂行背信、詐貸、 非常規交易等犯罪樣態之歷程。 本文研究發現財務報告是企業經營成果的縮影，貌似無被害人之 輕微罪行，但從中繼續探究可以清楚看出企業不當經營的脈絡，實可 成為防治各種公司犯罪的前沿手段，且本文將研究發現以犯罪學理論 驗證「選擇不實財報從事公司犯罪」之理由，研究結論指出重刑政策 約制力有限，防治公司犯罪應著重在關注前端事前預防，重視公司治 理。公司治理之根本為内部控制，確保公司對外之財務報表係依照一 般公認會計原則編製，加強所揭露財報資訊之可靠性，以有效降低錯 誤及舞弊之發生，進而提升企業的競爭力。

Economic crime comes in many versions in a public company. Making false financial reporting is one of the means to carry out corporate crime, including breach of trust, loan fraud, and irregular transaction. These crimes are usually complicated and done by knowledgeable professionals. When the crimes are revealed to the public by news report, the effects can be wide-ranging, including impact on society's socio-economic situation. To try to prevent these white-collar crimes from happening, corporate governance is the best strategy for early prevention, and judicial proceeding can be viewed as a last-ditch effort for further assistance. This thesis analyzes the motivation and the purpose of criminal defendants in making false financial reporting. Based upon the fact and the opinion of six selected cases which resulted in conviction, this thesis examines how the defendant commits breach of trust, loan fraud and irregular transaction by making false financial reporting. Financial reporting is supposed to reflect performance of any Received for publication March 20, 2018; final revision received April 21, 2018; accepted May 7, 2018. business. This thesis argues that making false financial reporting may appear to be a trivial and victimless crime, but actually it typifies corporate mis-governance and is a good example of corporate criminality. This thesis adopts criminological theory to examine why defendants commit corporate crime by making misstatement in their financial reporting. Furthermore, this thesis argues that the application of severe punishment only has a limited effect in preventing corporate criminality. Rather, emphasis needs to be placed on precaution and corporate governance; effective governance acts as a suitable control system for the company. Specifically, a company must follow generally accepted accounting rules to enhance transparency and reliability when compiling its financial reporting. Thus, efforts at fraudulent mis-statements can be reduced and company competency increased.