本文係以公司治理之觀點來探討「企業貪瀆」的防制對策，藉由法務部調查局所調查偵辦之「企業貪瀆」案例中，找出有無共同的公司治理缺失，分析、歸納導致「企業貪瀆」發生之成因，進而瞭解目前我國「企業貪瀆」防制機制的功能與問題，為我國「企業貪瀆」的防制對策提出實質建議。本文認為，導致「企業貪瀆」發生之公司治理缺失計有：「經營權與所有權未分離」、「缺乏『遵守法則』意識及制度」、「董監事會功能不彰，獨立董事無法發揮制度作用，監察人權賣不明確」、「財務主管無法發揮專業功能，會計師欠缺獨立性」、「缺乏完善採購執行及有效稽核制度」、「欠缺對交叉持股及關係企業之監督管理機制」、「資訊揭露不實或資訊落差」及「缺乏營業秘密保護內控機制」等八項內部治理缺失，以及「委託書收購制度無法發揮應有之監控作用」與「公權力監控失能」等二項外部治理缺失，關鍵因素則在於企業內部訊息之掌握，無效的資訊揭露內控，可能會強化內部人取得資訊之優勢，造成「資訊落差」，增加公司內部人從事「企業貪瀆」行為之誘因及舞弊獲利之機會。本文提出以下的結論與建議：（1）修改公司法、證券交易法等相關法令；（2）利用政策工其提供誘因，獎勵企業設立「企業治理規範」，加強反「企業貪潰」宣導教育；（3）建立企業評 比認證機制；（4）強化資訊控管－設置「資訊長」或「資訊秘書」；（5）制定「企業賄賂防制法」及（6）強化企業營業秘密保護內控機制等。

This study explores the businesses against corruption from the perspective of corporate governance. Through the literature case study and inductive analysis, particularly the study of ＂corporate corruption＂ cases investigated by the Corporate Corruption Curbing Section of Economic Crime Prevention Center, Bureau of Investigation, Ministry of Justice, this study finds out whether there are common corporate governance deficiencies, and analyzes and summarizes the causes of the occurrence of ＂corporate corruption＂ to understand the functions and issues of current ＂corporate corruption＂ control mechanism of Taiwan for providing substantive recommendations for the ＂corporate corruption＂ prevention measures. The study found that there are eight internal governance defects: ＂no separation of management rights and ownership＂, ＂lack of the awareness and system to 'comply with the regulations＂', ＂inadequate functions of the board of directors, inability of independent directors to deliver functions of the system and unclear rights and responsibilities of supervisors＂, ＂lack of a sound procurement and effective audit system＂, ＂lack of supervision mechanism for cross-shareholding and affiliates＂, ＂false disclosure of information or information gap＂ and ＂lack of business confidentiality protection internal control mechanism, and three external governance defects: ＂inability of power of attorney acquisition system to play a proper monitoring role＂ and ＂inability of weak corporate shareholders to deliver the necessary functions of governance＂ which led to ＂corporate corruption＂. The key factor lies in the grasping of internal information of the enterprise that the ineffective disclosure of internal control may strengthen the advantage of the insider's information and cause ＂information gap＂, which provides incentives to the insiders of the enterprise to be engaged in corporate corruption and their chance of profiting from the embezzlement. This study proposes the conclusions and suggestions as flows: (1) amend related laws such as the Company Law and Securities and Exchange Act; (2) use policy tools to provide incentives to reward enterprises for establishing ＂corporate governance norms＂ and strengthening the anti-＂business corruption＂ education; (3) establish a corporate appraisal mechanism; (4) Strengthen the control of information - set up an ＂information chief' or ＂information secretary＂; (5) implement the provisions of the United Nations Convention against Corruption in various laws and regulations; (6) enact the ＂Corporate Bribery Prevention Law＂ and (7) strengthen the business secret protection internal control mechanism.