近年來，隨著數位金融快速發展及詐騙手法日益多元，金融詐欺已成為影響金融秩序及民眾財產安全的重要議題。本研究以M銀行為個案，透過公開資訊、相關內部資料、永續報告書、國內外文獻及新聞資料，分析其防詐治理架構與防詐措施，並從事前預防、事中攔阻、事後處理及科技防詐等面向進行探討，同時與國內大型民營銀行進行比較。研究結果顯示，M銀行已建立涵蓋制度管理、交易控管、科技應用及跨機構合作之多層次防詐體系，公股銀行與民營銀行在防詐策略及科技應用上亦各具特色。本研究最後提出相關建議，以供金融機構未來精進防詐措施及風險管理之參考。;With the rapid advancement of digital finance and increasingly sophisticated fraud schemes， financial fraud has become a critical challenge to financial stability and asset security. This study adopts a case study approach by examining Bank M′s anti-fraud governance framework and preventive measures based on publicly available information， relevant internal documents， sustainability reports， academic literature， and news sources. The analysis covers pre-transaction prevention， real-time intervention， post-incident control， and technology-enabled fraud prevention， with a leading domestic private commercial bank selected for comparison. The findings indicate that Bank M has established a comprehensive anti-fraud framework integrating institutional management， transaction control， technological applications， and inter-institutional collaboration， while the comparative analysis reveals distinctive anti-fraud strategies and technological approaches between state-owned and private banks. Finally， this study provides recommendations to support financial institutions in strengthening their anti-fraud measures and risk management practices.
