前總統所涉洗錢案使國人再度重視公務員應否交代來源不明財產之問題，基本上，一般認為要求公務員交代來源不明之財產之取得過程有違無罪推定之疑慮，然而是否課與公務員交代財產來源必然違背無罪推定原則是值得進一步探討的議題。本文除解析一般犯罪成立之原則外，亦將說明在未為憲法限制之原則下，立法者有權制訂刑事法律。而鑑於沿革上無罪推定原則旨在保障人民接受實質且公正審判之權利，將財產來源不明又無法交代其來源之情形視為犯罪，並未違憲。

The ROC former President's scandal refocuses us on whether public officers are obliged to explain how to enrich themselves. Although requiring public officers to explain resources of their property might result in the question against the presumption of irmocence, it deserves further discussions whether requiring public officers to explain resources of their property is constitutional. This paper briefly introduces components and constitutional limits of a statute crime which is enacted by Congress. Since the presumption of innocence is derived from the right to fair trial, making public officers criminals for unknown resources of property is supposed constitutional.