关于公司是否可以成为内幕交易罪的行为主体,长久以来理论与实务界一直都有争议,对此问题,我国台湾地区于实务界中也有过一段时间摇摆不定的争论,经常将公司与执行业务的自然人交易混淆,导致论罪判刑的推论不正确。惟近年来,内幕交易案件的判决较多,经过多方案件讨论及逻辑推论,台湾地区的司法实务就此问题的意见已归于统一,认为公司得为内幕交易的行为主体。 As to the question whether a company can become a crime of insider trading, there has long been controversy between theory and practice. Regarding this issue, Taiwan in the Taiwan area has also wavering over time in the field of practice. Frequently, Confusion in the trading of natural persons leads to the incorrect corollary of the conviction and sentence. However, judgments on insider trading cases have been more numerous in recent years. After many discussions on the cases and logical inference, the opinions of Taiwan’s judiciary on this issue have been attributed to unity and the company is considered as the subject of insider trading.