台湾地区近十年来经济犯罪变迁之分析(节选)

Analysis on Economic Crime in Taiwan During the Past Ten Years (Abridged)

经济犯罪是一新兴的犯罪领域 ,所涉及的经济生活及生活事实较为复杂 ,很难有一致的评价标准 ,因此 ,在经济犯罪的界定上也相当困难。此外 ,经济犯罪不同于传统刑法 ,而系属于超个人法益的整体经济秩序的危害或侵害 ,所涉及多样性 ,尚有许多不法行为 ,至今都没有刑法规范。且刑法处罚于可能随着行政法规或经济法规的制定、修正或刑事政策的改变而有所变动。有些原来应受经济法规处罚者 ,将来可能不受处罚 ;原来不受处罚者 ,将来亦可能受到处罚。因此 ,在经济犯罪这一领域。

Economic crime involved complicated economic life and situation is a new criminal field. It is difficult to define and identify the crime due to different criterion. Moreover, it violates the whole economic order instead of individual law interests and also breaks both public law and private law, many illegal acts of the field have not been stipulated in the criminal law. Furthermore, punishment will change with the legislation of administration or economic, amendment and criminal policy change. Therefore, there are still so many room to explore and study in it.