\u9032\u4e00\u6b65\u5c07\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u5256\u6790\u70ba\u4e09\u500b\u57fa\u672c\u8981\u7d20\uff0c\u4f7f\u8b80\u8005\u6613\u65bc\u7406\u89e3\u3002
<\/p>\n\n\n\n
![\"\"](\"https:\/\/ginkgoconsult.com\/wp-content\/uploads\/2023\/06\/\u5c4f\u5e55\u622a\u56fe-2023-06-08-113917.png\")
<\/figure>\n\n\n\n- \n
- \u59d4\u8a17\u8ca1\u7522\u6216\u5c0d\u8ca1\u7522\u7684\u652f\u914d\u6b0a<\/strong>
\u662f\u6307\u88ab\u59d4\u8a17\u4eba\u5c0d\u8ca1\u7522\u3001\u73fe\u91d1\u6216\u5176\u4ed6\u8cc7\u7522\u64c1\u6709\u76e3\u7763\u548c\u63a7\u5236\u6b0a\uff0c\u63a5\u53d7\u9019\u4e9b\u8ca1\u7522\u7684\u76ee\u7684\u662f\u70ba\u4e86\u6eff\u8db3\u660e\u793a\u6216\u6697\u793a\u7684\u6cd5\u5f8b\u5951\u7d04\u6216\u6cd5\u5f8b\u8981\u6c42\uff1b\u82e5\u6b64\u4eba\u7372\u5f97\u9019\u4e9b\u8cc7\u7522\u662f\u70ba\u4e86\u81ea\u5df1\u7684\u76ee\u7684\u800c\u4f7f\u7528\u6216\u4fdd\u7ba1\uff0c\u5247\u4e0d\u5b58\u5728\u59d4\u8a17\u7684\u8981\u7d20\u3002
\u59d4\u8a17\u7684\u4f8b\u5b50\u5305\u62ec\u63a5\u6536\u8ca1\u7522\u7528\u65bc\u904b\u8f38\u6216\u5132\u5b58\uff0c\u63a5\u6536\u5c6c\u65bc\u4ed6\u4eba\u7684\u8cc7\u91d1\u7528\u65bc\u4ee3\u8868\u8a72\u4eba\u9032\u884c\u6295\u8cc7\uff0c\u6216\u7531\u6b7b\u8005\u7684\u907a\u56d1\u57f7\u884c\u4eba\u6216\u907a\u7522\u7ba1\u7406\u4eba\u63a5\u6536\u8cc7\u91d1\u7528\u65bc\u5206\u914d\u7d66\u53d7\u76ca\u4eba\u3002
<\/li>\n\n\n\n- \u632a\u7528<\/strong>
\u610f\u6307\u5c07\u59d4\u8a17\u7684\u8cc7\u7522\u6216\u8ca1\u7522\u7528\u65bc\u81ea\u5df1\u6216\u7b2c\u4e09\u65b9\u7684\u4f7f\u7528\u3002\u6839\u64da Tan Tze Chye \u8a34 PP \u6848\u7684\u89e3\u91cb\uff0c\u632a\u7528\u7684\u610f\u601d\u662f\u300c\u64f1\u7f6e\u6216\u5206\u914d\u7d66\u932f\u8aa4\u7684\u4eba\u6216\u7528\u9014\u300d\u3002
<\/li>\n\n\n\n- \u4e0d\u8aa0\u5be6<\/strong>
\u4e0d\u8aa0\u5be6\u662f\u5c07\u884c\u70ba\u8a8d\u5b9a\u70ba\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u7684\u4e00\u500b\u95dc\u9375\u56e0\u7d20\u3002\u6839\u64da\u65b0\u52a0\u5761\u300a\u5211\u6cd5\u300b\u7b2c24\u689d\uff0c\u4e0d\u8aa0\u5be6\u884c\u70ba\u767c\u751f\u5728\u67d0\u4eba\u7684\u884c\u70ba\u4e2d\uff0c\u5176\u76ee\u7684\u662f\u70ba\u4e86\u7372\u5f97\u4e0d\u7576\u5229\u76ca\u6216\u7d66\u4ed6\u4eba\u9020\u6210\u4e0d\u7576\u640d\u5931\u3002
\u96d6\u7136\u4e0d\u8aa0\u5be6\u7684\u610f\u5716\u5f88\u5c11\u80fd\u88ab\u76f4\u63a5\u8b49\u660e\uff0c\u4f46\u5fc5\u9808\u5f9e\u88ab\u544a\u7684\u884c\u70ba\u548c\u5468\u570d\u74b0\u5883\u4e2d\u63a8\u65b7\u51fa\u4f86\u3002\u56e0\u6b64\uff0c\u82e5\u6709\u4eba\u77e5\u9053\u8cc7\u7522\u662f\u7528\u65bc\u7279\u5b9a\u76ee\u7684\uff0c\u800c\u9019\u4e9b\u8cc7\u7522\u6700\u7d42\u5728\u672a\u7d93\u8cc7\u7522\u6240\u6709\u8005\u540c\u610f\u548c\u77e5\u60c5\u7684\u60c5\u6cc1\u4e0b\u88ab\u7528\u65bc\u4e0d\u540c\u7684\u76ee\u7684\uff0c\u9019\u7a2e\u8cc7\u7522\u7684\u4f7f\u7528\u53ef\u80fd\u88ab\u8a8d\u70ba\u662f\u4e0d\u8aa0\u5be6\u7684\u3002
<\/li>\n<\/ul>\n\n\n\n\n
\u8a3b\u89e3\uff1a\u65b0\u52a0\u5761\u5211\u6cd524\u689d\uff0c\u8aaa\u660e\u4f55\u8b02\u300c\u4e0d\u8aa0\u5be6\u300d<\/p>\n\n\n\n
A person (A) is said to do an act dishonestly if \u2014<\/p>\n\n\n\n
- \n
- A does that act with the intention of causing wrongful gain to A or another person, or wrongful loss to another person, regardless of whether such gain or loss is temporary or permanent; or<\/li>\n\n\n\n
- that act done by A is dishonest by the ordinary standards of reasonable and honest persons and A knows that that act is dishonest by such standards.<\/li>\n<\/ol>\n<\/blockquote>\n\n\n\n
\u76f8\u95dc\u5211\u8cac<\/h2>\n\n\n\n
\u300a\u5211\u6cd5\u300b\u6982\u8ff0\u4e86\u5e7e\u7a2e\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u985e\u578b\uff0c\u6bcf\u4e00\u7a2e\u90fd\u6709\u4e0d\u540c\u7684\u5f8c\u679c\uff0c\u9019\u53d6\u6c7a\u65bc\u70ba\u5c65\u884c\u5176\u8077\u80fd\u6240\u8ce6\u4e88\u7684\u4fe1\u4efb\u7bc4\u570d\u3002
<\/p>\n\n\n\n- \n
- \u9664\u4e0b\u8ff0\u4eba\u54e1\u5916\uff0c\u5176\u4ed6\u4eba\u54e1\u53ef\u88ab\u8655\u4ee57\u5e74\u4ee5\u4e0b\u6709\u671f\u5f92\u5211\u548c\/\u6216\u7f70\u6b3e\u3002
<\/li>\n\n\n\n - \u53d7\u8a17\u4fdd\u7ba1\u7528\u65bc\u51fa\u79df\u904b\u8f38\u6216\u51fa\u79df\u5132\u5b58\u7684\u8ca1\u7522\u7684\u4eba\uff0c\u6700\u9ad8\u53ef\u5224\u865515\u5e74\u6709\u671f\u5f92\u5211\u548c\/\u6216\u7f70\u6b3e\u3002
<\/li>\n\n\n\n - \u96c7\u54e1\u6216\u4ee5\u96c7\u54e1\u8eab\u4efd\u884c\u4e8b\u7684\u4eba\uff0c\u88ab\u59d4\u8a17\u4fdd\u7ba1\u8ca1\u7522\uff0c\u6700\u9ad8\u53ef\u5224\u865515\u5e74\u6709\u671f\u5f92\u5211\u548c\/\u6216\u7f70\u6b3e\u3002
<\/li>\n\n\n\n - \u516c\u52d9\u54e1\u3001\u9280\u884c\u5bb6\u3001\u5546\u4eba\u3001\u4ee3\u7406\u4eba\u3001\u8463\u4e8b\u3001\u5b98\u54e1\u3001\u5408\u5925\u4eba\u3001\u4e3b\u8981\u884c\u653f\u4eba\u54e1\u6216\u53d7\u8a17\u4eba\uff0c\u6700\u9ad8\u53ef\u5224\u865520\u5e74\u6709\u671f\u5f92\u5211\u548c\/\u6216\u7f70\u6b3e\u3002
<\/li>\n<\/ul>\n\n\n\n\u5728\u78ba\u5b9a\u8655\u7f70\u6642\uff0c\u6cd5\u9662\u5c07\u8003\u616e\u5404\u7a2e\u60c5\u6cc1\u4ee5\u8a55\u4f30\u72af\u7f6a\u7684\u56b4\u91cd\u6027\u3002
<\/p>\n\n\n\n- \n
- \u7f6a\u884c\u7684\u6301\u7e8c\u6642\u9593
<\/li>\n\n\n\n - \u53d7\u8a17\u8ca1\u7522\u6216\u8cc7\u7522\u7684\u50f9\u503c
<\/li>\n\n\n\n - \u88ab\u544a\u4eba\u662f\u5426\u70ba\u72af\u7f6a\u884c\u70ba\u4f5c\u51fa\u4e86\u4efb\u4f55\u8ce0\u511f
<\/li>\n\n\n\n - \u9664\u4e86CBT\u4e4b\u5916\uff0c\u88ab\u544a\u662f\u5426\u9084\u9762\u81e8\u5176\u4ed6\u6307\u63a7
<\/li>\n\n\n\n - \u7f6a\u884c\u5c0d\u53d7\u5bb3\u8005\u3001\u5176\u4ed6\u4eba\u548c\u516c\u773e\u7684\u5f71\u97ff<\/li>\n<\/ul>\n\n\n\n
\u7d50\u8ad6<\/h2>\n\n\n\n
\u5728 STEP International Trust Management Module 2, page 22 \u8aaa\u660e\u4f55\u8b02\u4fe1\u7fa9\u7fa9\u52d9\u6642\uff0c\u4fe1\u7fa9\u7fa9\u52d9\u5305\u62ec\u56b4\u683c\u9075\u5faa\u4fe1\u8a17\u5951\u7d04\u6240\u898f\u7bc4\u4e4b\u8cac\u4efb\u8207\u65b9\u5411\u3001\u4ee5\u53d7\u76ca\u4eba\u6700\u4f73\u5229\u76ca\u7684\u65b9\u91dd\u884c\u4f7f\u5176\u6b0a\u5229\u8207\u5c0d\u53d7\u76ca\u4eba\u4fdd\u6301\u5fe0\u8aa0\uff0c\u5982\u4e0d\u4ee5\u53d7\u8a17\u4eba\u8eab\u5206\u8b00\u53d6\u5176\u500b\u4eba\u8ca1\u5bcc\u3001\u4e0d\u9020\u6210\u53d7\u8a17\u4eba\u8207\u53d7\u76ca\u4eba\u53ca\u4fe1\u8a17\u9593\u7684\u5229\u76ca\u885d\u7a81\u3001\u7981\u6b62\u81ea\u6211\u4ea4\u6613\uff08Self-dealing\uff09
\u7c21\u8a00\u4e4b\uff0c\u4fe1\u7fa9\u7fa9\u52d9\u898f\u7bc4\u53d7\u8a17\u4eba\u4ee5\u975e\u5584\u610f\u610f\u5716\u6240\u505a\u51fa\u7684\u884c\u70ba\uff0c\u5176\u5167\u5bb9\u8207\u4e0a\u8ff0\u65b0\u52a0\u5761\u6240\u8a8d\u5b9a\u7684\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u6240\u898f\u7bc4\u4e8b\u9805\u5927\u81f4\u76f8\u540c\uff0c\u63db\u53e5\u8a71\u8aaa\uff0c\u65b0\u52a0\u5761\u8a8d\u5b9a\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u7684\u6cd5\u898f\u662f\u5c07\u9055\u53cd\u4fe1\u7fa9\u7fa9\u52d9\u660e\u78ba\u6cd5\u898f\u5316\u7684\u7d50\u679c\u3002
\u5728\u65b0\u52a0\u5761\uff0c\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u88ab\u8a8d\u70ba\u662f\u4e00\u7a2e\u56b4\u91cd\u7684\u7f6a\u884c\u3002\u900f\u904e\u4fee\u6cd5\uff0c\u7acb\u6cd5\u8005\u5c07\u66f4\u597d\u5730\u8d77\u8a34\u90a3\u4e9b\u4f5c\u70ba\u5c08\u696d\u4ee3\u7406\u4eba\u548c\u516c\u52d9\u54e1\uff0c\u53d7\u8a17\u4ee3\u8868\u4ed6\u4eba\u8655\u7406\u8ca1\u7522\u548c\u8cc7\u7522\u800c\u4e0d\u8aa0\u5be6\u5730\u632a\u7528\u5176\u8cc7\u91d1\u7684\u4eba\uff0c\u800c\u5c07\u81ea\u5df1\u7684\u8cc7\u7522\u59d4\u8a17\u7d66\u4ed6\u4eba\u7684\u500b\u4eba\u548c\u516c\u53f8\u61c9\u8a72\u610f\u8b58\u5230\u5176\u5951\u7d04\u7684\u6f0f\u6d1e\uff0c\u4e26\u5c0b\u6c42\u5c08\u696d\u5efa\u8b70\uff0c\u4ee5\u9632\u6b62\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\u3002
\u91cd\u8981\u7684\u662f\uff0c\u76f8\u8f03\u82f1\u7f8e\u5728\u6b64\u985e\u4e8b\u4ef6\u5118\u7ba1\u727d\u6d89\u91d1\u984d\u9f90\u5927\uff0c\u7f6a\u5211\u591a\u5728\u5341\u5e74\u4ee5\u4e0b\uff0c\u65b0\u52a0\u5761\u5c0d\u65bc\u4fe1\u8a17\u53d7\u8a17\u4eba\u7684\u5211\u8cac\u8f03\u91cd\uff0c\u5c24\u5176\u662f\u91dd\u5c0d\u5177\u6709\u5c08\u696d\u77e5\u8b58\u7684\u9280\u884c\u5bb6\u3001\u8463\u4e8b\u3001\u53d7\u8a17\u4eba\u66f4\u662f\u52a0\u91cd\u5211\u8cac\uff0c**\u53ef\u4ee5\u63a8\u5b9a\u65b0\u52a0\u5761\u4fe1\u8a17\u76f8\u8f03\u5176\u4ed6\u4fe1\u8a17\u5c0d\u65bc\u59d4\u8a17\u4eba\u66f4\u5177\u4fdd\u969c\uff0c**\u9019\u4e5f\u662f\u65b0\u52a0\u5761\u4fe1\u8a17\u5438\u5f15\u4eba\u7684\u5730\u65b9\uff0c\u6210\u7acb\u65b0\u52a0\u5761\u4fe1\u8a17\u76f8\u95dc\u5be6\u52d9\u8acb\u6d3d\u5e38\u674f\u7814\u7a76\u9867\u554f\u3002
<\/p>\n\n\n\n\n
\u8a3b\u89e3<\/strong>\u00a0 Criminal breach of trust \u65b0\u52a0\u5761\u300a\u5211\u6cd5\u300b405\u689d\u5167\u5bb9
Whoever, being in any manner entrusted with property, or with any dominion over property, dishonestly misappropriates or converts to his own use that property, or dishonestly uses or disposes of that property in violation of any direction of law prescribing the mode in which such trust is to be discharged, or of any legal contract, express or implied, which he has made touching the discharge of such trust, or intentionally suffers any other person to do so, commits \u201ccriminal breach of trust\u201d.<\/p>\n<\/blockquote>\n\n\n\n\u8cc7\u6599\u4f86\u6e90<\/h2>\n\n\n\n
<\/a>https:\/\/singaporelegaladvice.com\/law-articles\/what-is-a-criminal-breach-of-trust\/<\/a>
<\/a>https:\/\/irblaw.com.sg\/learning-centre\/criminal-breach-of-trust\/<\/a>
https:\/\/sso.agc.gov.sg\/Act\/PC1871?ProvIds=pr405-#pr405-<\/a>
https:\/\/law.moj.gov.tw\/LawClass\/LawAll.aspx?pcode=G0310027<\/a>
https:\/\/moneywise.fsc.gov.tw\/tabf\/FW\/FW4_page_B.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u5728\u767c\u751f\u4e86\u5e7e\u8d77\u5099\u53d7\u77da\u76ee\u7684\u6d89\u53ca\u5211\u4e8b\u9055\u53cd\u4fe1\u8a17\uff08CBT\uff09\u6848\u4ef6\u5f8c\uff0c\u65b0\u52a0\u5761\u570b\u6703\u5c0d\u300a\u5211\u6cd5\u300b\u9032\u884c\u4e86\u4fee\u8a02…<\/p>\n","protected":false},"author":4,"featured_media":3503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[24],"tags":[120,37,57],"_links":{"self":[{"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/posts\/3498"}],"collection":[{"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/comments?post=3498"}],"version-history":[{"count":0,"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/posts\/3498\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/media\/3503"}],"wp:attachment":[{"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/media?parent=3498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/categories?post=3498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ginkgoconsult.com\/wp-json\/wp\/v2\/tags?post=3498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- \u7f6a\u884c\u7684\u6301\u7e8c\u6642\u9593
- \u9664\u4e0b\u8ff0\u4eba\u54e1\u5916\uff0c\u5176\u4ed6\u4eba\u54e1\u53ef\u88ab\u8655\u4ee57\u5e74\u4ee5\u4e0b\u6709\u671f\u5f92\u5211\u548c\/\u6216\u7f70\u6b3e\u3002
- \u632a\u7528<\/strong>