一、绪言在台湾,经过数十年之发展,昔日以农业经济为背景之社会结构,已渐为工商企业经济体制所取代,乡村人口流入城市,大家庭制度解体,勤俭、仆实、敦厚之社会风气,逐渐转变为追求功利与物质享受。社会结构及价值观念之巨变,导致犯罪案件之增加,以及犯罪年龄之降低。又随着经济之成长与社会之繁荣,一些利用经济活动产生之犯罪亦不断地增多。此 I. INTRODUCTION In Taiwan, after decades of development, the social structure in the old context of agricultural economy has gradually been replaced by the economic structure of industrial and commercial enterprises. The rural population has flowed into the cities and the system of large families has been disintegrated, thrifty, Social ethos, gradually transformed into the pursuit of utilitarian and material enjoyment. The dramatic changes in social fabric and values ​​have led to an increase in crime cases and a reduction in the age of crime. With the growth of the economy and the prosperity of the community, some crimes of using economic activities have also continued to increase. this