緣於國內近日陸續傳出公務員涉及收賄貪污案件，民氣可用，馬總統及行政院長乃於2010年7月20日宣布將推動修法，在法務部下成立廉政署，與調查局互為友軍，共同打擊公務員之貪腐行為，彼此同心協力、分進合擊，形成交叉火網，在檢察官指揮下全力肅貪。然而，肅貪除了蒐證之外，也要分析涉嫌人的金脈狀況，但貪污案件的調查取證往往比一般刑案難上數倍，所以清查其「資金流向」顯得格外重要，當清查其財產狀況後發現該公務員有不明來源財產（含借用人頭帳戶情形）時，檢察官要求其說明來源，而其無正當理由未為說明、無法提出合理說明或說明不實時，如果所蒐集的該貪污案件的證據不足以起訴、審判其貪污犯行，只能退而求其次地繩以較輕罪刑的財產來源不明罪；另外，倘行為人被查到貪污犯行的證據確鑿，但其財產中亦有不明來源之財產而被告也不交待來源，法官在判決該被告犯行明確的貪污罪時，也可以附帶地將該不明來源財產一併沒收。因此，國內立法上乃仿效國外立法例，經由此二種管道的制度設計，盼能避免造成防貪、肅貪的漏洞。本文乃簡介本罪的國外立法例及我國歷來修法狀況供各界參酌。

Because there are offenses about public servants involved in corruption and bribery one after another recently, at July, 20, 2010, President and Premier have declared that the related law should be amended, the Bureau of Incorruption would be set up under the Ministry of Justice and other measures in order to fight against the corruption. However, the investigation and collecting the evidences on corruption crimes are much more difficult than general criminal crimes, such being the case, the investigation on the "capital flow" is extraordinarily important. Therefore, the legislation in our country follows the example of foreign country, in order to prevent from the loophole in the related law. This essay tries to make an introduction about the foreign legislative examples and the related amended progress domestically as the reference materials for everyone.