我國刑法於一九九七年因應新的規範需要而新增有關電腦詐欺的規定，由於這些規定與模仿的外國立法例有所差異，又缺乏立法者設計草案規定內容的有關文獻資料，立法施行之後也在解釋與運用的層面受到國內學界的質疑，因此，為解決我國電腦詐欺規定在解釋適用層面的困難，必須確定我國規定所具有的問題，然後再藉由立法過程的比較，法規範的結構與規定內容的比較，從外國的立法過程得出我國法的規範目的，以及新規定所採取的規範模式與設計原則，作為法律解釋的出發點，以解決我國規定所面臨的困難。
作為研究基礎的文獻方面，除關係我國規定的中文資料外，因為法律比較上的需要，並同時參考日文與德文有關的文獻。在文獻的種類上，除基本的教科書與注釋書外，也涉及相當多的期刊專論、專書與學位論文，由於本文撰寫期間將近兩年，所以德文資料止於二○○○年十月，日文與中文的資料則止於二○○二年。
本文在第二章藉由電腦詐欺與普通詐欺、網路詐欺的比較而釐清研究對象與範圍。接著在第三章透過保護法益與規範必要性的討論，確定電腦詐欺不僅是新的社會現象，同時也具有新增規範的需要。然後，在第四章將電腦詐欺予以類型化，而分別在第五、六章討論我國有關規定所具有的問題，以及處理解決的方式；並在第七、八章討論我國法所沒有的類型，是否應當與外國立法例同樣具有規範的必要。而在第九章分別從⑴立法過程、⑵新規範的設計、⑶新規範的解釋適用與⑷修法建議等層面，得出本文的研究結論。並從各章的討論過程中，印證本文試圖藉由立法史與規範結構對比的法律比較方式，確實可以清楚地對照我國與他國法規範間的優劣得失，而恰當地引進或拒絕外國規範與學說，因此促進我國法學的成長，或可作為日後學術研究上所使用的方法。

ABSTRACT
COMPARATIVE LEGEL ANALYSES OF COMPUTER FRAUD
by　HSIEH, KAI-PING
July 2003
ADVISOR(S): PROFESSOR GAN, TIAN-GUEY
DEPARTMENT: GRADUATE SCHOOL OF LAW, LAW COLLEGE
MAJOR（No more than ten words）：COMPUTER FRUAD IN CRIMINAL LAWS
DEGREE（Do not use abbreviations）: DOCTOR OF LAW
The rules of computer fraud have been enacted into our country’s Criminal Law in 1997 for the purpose of the need of new regulations. However, the rules are different from those of other states that they learned from. There have few documents to understand the drafter’s intention. Scholars have also criticized the rules on their interpretation and application. In order to solve such interpretation and application problems of the rules, this thesis firstly determines what are the problems that the rules face. Secondly, this thesis, through the ways of comparative analyses of draft history, legal norms and rule contents of several states, examines the rules’ purposes, structures and principles.
The reference of this thesis includes Chinese documents, which are essential for reviewing the rules. It further covers Japanese and German documents for comparative legal analyses. This thesis refers to different types of materials including textbooks, articles, specialized books and dissertations. It took almost two years to work on this thesis; therefore German documents are up to October 2000, while both Japanese and Chinese documents are up to the end of 2002.
Chapter 2 of this thesis clarifies its research subject and scope by comparison among computer fraud, ordinary fraud and cyberfraud. Chapter 3 determines that computer fraud is a new social event, and therefore needs new rules, through discussions on the protection of legal interest and necessity of regulation. Several models of computer fraud have been classified in chapter 4. Chapter 5 and 6 then deal with problems of the rules and ways of solution. Chapters 7 and 8 focus on different computer fraud models that our country does not have, and whether should we adopt rules from legislation in other states. Chapter 9 presents this thesis’s conclusions, which are drawn from examinations on draft history, designation of norms, interpretation of rules and suggestion for modifications. This thesis argues that the differences between the rules of our country and other nations can be achieved by comparison of draft history and norm construction. Its conclusions also provide criteria for deciding whether to adopt or deny norms and theories of other nations. They can promote legal studies in our country, and can be a model for legal research method.