|Abstract: ||本研究目的在於本論文研究目的，即依據「聯合國反貪腐公約」與「聯合國反貪腐公約施行法」規範所要求，政府應對私部門間的貪腐行為、賄賂行為，採取相關措施，並將故意從事收賄、行賄而從中獲得不正利益之行為認定犯罪並採取刑事制裁。從而檢視我國目前執行私部門反貪腐有關法律規範缺漏、調查權責機關事權分散整合困難等問題，試圖提出解決即改善之方向。 本研究發現，我國以往均是以公部門貪腐行為防制列為重點，而自「聯合國反貪腐公約」公布後，才逐漸認識到私部門反貪腐行為應被認為是犯罪，尤其是私部門間賄賂行為，而我國執行私部門反貪腐防制工作目前尚於萌芽階段，私部門反貪腐防制成效仍有待改善，其原因就策略規劃而言包括，廉政署偏重公部門反貪腐防制策略，私部門反貪腐未能採取更積極的防制策略；反貪腐策略規劃未能將完整私部門納入並進行統合；缺乏私部門賄賂相關的反貪腐法律，杜絕私部門賄賂貪腐行為；缺乏私部門公益通報者保護法律，保護內部吹哨人；廉政署位階過低，獨立超然行使職權受到質疑。就執行作法而言包括廉政署與調查局調查反貪腐工作範圍重疊，事權未統一、廉政署未積極進行私部門反貪腐調查及防制；未能凝聚形成全民私部門反貪腐意識。 依據研究發現提出我國專責機關辦理私部反貪腐及肅貪工作之建議，一、政府要展現私部門反貪腐行為決心意志，政府應改變過去著重公部門反貪腐策略，改採公、私部門並重反貪腐策略，並全盤檢視私部門反貪腐相關法規，有無不合時宜、缺漏等情形，進行法規制訂或修正，並加強私部門反貪腐案件之調查及宣導，展現私部門反貪腐行為決心意志。二、制定私部門賄賂相關的反貪腐法律，目前我國針對私部門行賄之行為，並無法律可以處罰，制定私部門賄賂相關的反貪腐法律實為當務之急。三、私部門公益通報者保護法律，藉此鼓勵私部門內部知悉貪腐不法弊案之人，願意勇於出面舉發不法行為，使私部門內部貪腐不法犯罪之人得以受到法律制裁，並對揭發之人予以妥適保護。四、提高廉政署位階，整合反貪腐工作，強化監督制衡力量，獨立超然行使職權，由廉政署統一公、私部門之反貪腐防制策略、推動及調查工作予以統合，資源加以整合利用，提高我國廉政反貪腐防制策略、推動效能。廉政署強化監督制衡力量，透過在其「廉政審查會」設立「諮詢小組」、強化「派駐檢察官」制度、增設「反貪腐諮詢與宣導委員會」及建立內部監督機制進行監督制衡。廉政署提高位階，直接對總統及立法院負責之獨立機關，確保廉政署不會受到上級行政機關之不當干預，並保持行政中立不介入政黨紛爭，以建立起廉政署超然獨立性。 透過本研究，所提之建議希望能提供未來我國專責反貪腐及肅貪機關廉政署，在執行私部門反貪腐策略規劃、推動及調查等工作之參考，補強並制定私部門貪腐之法律及私部門揭弊者保護法，使我國反貪腐法律能更加完善，使私部門人員不敢貪、不願貪、敢揭弊，以期實現「私部門貪腐零容忍」的目標，使我國能夠真正成為一個清廉、公平、充滿經濟競爭力的國家。|
The purpose of this study is to study the purpose of this paper. This is based on the requirements of the "United Nations Convention against Corruption" and the "United Nations Anti-Corruption Convention Implementation Act". The government should deal with corruption and bribery among the private sector, take related measures, and deliberately engage in bribery and bribery to obtain unjustified benefits and identify crimes and take criminal sanctions. In order to examine the current legal deficiencies in the implementation of anti-corruption laws in the private sector in Taiwan,Investigating the problems of decentralized integration of powers and authority and other issues, trying to propose a solution or improvement direction. This study finds that in the past, it focused on the prevention and control of corruption in the public sector. Since the publication of the UN Anti-Corruption Convention, it gradually came to be known that the anti-corruption behavior of the private sector should be considered a crime, especially private. Inter-branch bribery. While the implementation of anti-corruption prevention and control work by the private sector in Taiwan is still in its infancy, the effectiveness of anti-corruption protection in the private sector still needs to be improved. The reasons for this include strategic planning. The Agency Against Corruption , Ministry of Justice （AAC） emphasizes the anti-corruption strategy of the public sector. The private sector's anti-corruption measures have failed to adopt a more active strategy of prevention. The anti-corruption strategy planning fails to incorporate and integrate the complete private sector; the lack of private sector bribery related anti-corruption policies. Corruption laws prevent the private sector from bribery and corruption; lack of private sector charity notice protects the law and protects internal whistle-blowers; the AAC's rank is too low, and independent diametrically exercising its powers is questioned. As far as enforcement practices are concerned, the AAC and the Investigation Bureau, Ministry of Justice investigate the extent of anti-corruption work overlap. The powers are not unified. The AAC has not actively conducted anti-corruption investigation and control of the private sector; it has not been able to form a public-private sector anti-corruption awareness. Based on the research findings, we proposed that Taiwan’s specialized agencies handle the private-sector anti-corruption and anti-corruption proposals. First, the government must demonstrate the determination of the private sector to fight corruption. The government should change its past focus on the anti-corruption strategy of the public sector and change its The private sector focuses on anti-corruption strategies and reviews the private sector anti-corruption related laws and regulations in a comprehensive manner. Are there any cases of non-compliance, lack of disclosure, etc., the development or amendment of laws and regulations, and the investigation and advocacy of anti-corruption cases in the private sector? Corruption is determined by will. Second, the development of private sector bribery-related anti-corruption laws, the current practice of bribery against the private sector, there is no law can be punished, the development of private sector bribery-related anti-corruption laws is a top priority. Third, the private sector public interest notice protects the law to encourage people inside the private sector to learn about corruption and illegal corruption. They are willing to act rashly to show wrongdoing so that those who commit corruption in the private sector can be sanctioned by the law. The person is properly protected. Fourth, enhance the integrity of the AAC, integrate anti-corruption work, strengthen the power of supervisory checks and balances, and supervise the independent exercise of its powers. The AAC integrates anti-corruption prevention and control strategies, promotion and investigation work of the public and private sectors, and integrates and utilizes resources. Enhance Taiwan's anti-corruption anti-corruption prevention strategy and promote effectiveness. The AAC strengthens the supervision and balance of power Through its "Integrity Commission" to set up an "information panel", to strengthen the system of "arresting prosecutors," to set up an "Anti-Corruption Advisory and Advisory Committee," and to establish an internal oversight mechanism to carry out checks and balances.The Independent Commission Against Corruption (AAC) has stepped up its ranks and is directly responsible to the President and the independent body of the Legislative Yuan to ensure that the AAC will not be harassed by higher administrative authorities and maintain administrative neutrality without intervening in disputes among political parties in order to establish the independence of the Independent Commission Against Corruption. Through this study, the proposed proposal hopes to provide a reference for the anti-corruption and anti-corruption agency, the Independent Commission Against Corruption, in the planning, promotion and investigation of anti-corruption strategies in the private sector in the future. Strengthening and formulating laws on corruption in the private sector and the Protection Law on Debts from the Private Sector will enable Taiwan's anti-corruption laws to be more complete, and private sector personnel will not be greedy, unwilling to be greedy, and dare to defraud in order to achieve "great greed for the private sector." The goal of zero tolerance of corruption makes our country truly a clean, fair and economically competitive country.