| Summary: | 碩士 === 東吳大學 === 會計學系 === 98 === After the fraud cases , such as the Investment story , Enron and Worldcom ,etc.,
domestic since the second half of the 87th year of the Republic of China, incident
that namely the account of drawing empty assets , playing tricks of a lot of
companies happens successively to cheat investors , utilize the account of number
of people to handle the stock price and Insider Trading in Security etc. to
practice fraud, for example: Guang San SOGO case , Taiwan-pineapple Case, Mosel
case , TONG LUNG METAL case and domestic Goldensun case etc.. And what the public
procurator in recent years sued draws the empty or house phone trade case , 50
billion dollar of Reba Company, Pacific Electric Wire and Cable Company 17,100
million dollar, resurgence bank 12,600 million dollar, Bardon 7 billion
dollar ,Kuo Hua life insurance of 5 billion dollar , Infodisc of 2,600 million
dollar ,etc. , the illegal interests involved are up to 94,700 million dollar ,
influence domestic economy and general investment wills of people seriously
actually.
Since 1994, to break out misappropriating activities, such as Infodisc and
emperor's interconnected system,etc., the research wishes to put in order with
the rich analysis of reaching great economic crime case , such as Procomp , Chou
Chin Industry , Infodisc , Yahsin Industrial Co., Ltd. and Far Eastern Air
Transport,etc., the origin cause of formation and tactics taking place in
financial crisis appear and take place systematically , find out the unusual
financial ratio for the the administrative competent authority of the profit
and judicial authority. That can shorten and detect in the future searches,
distinguish the details of the case as soon as possible, because should similar
question and crime detect reference basis of countermeasure that defend in the
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future, the dominoes effect that stops and may be derived and preventing economy
from damaging and increasing, can also make enterprise's operator produce and
watch out for , devoted to the management of the original profession and
improvement of the present situation.
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