我國決算審核體系之研究

The Auditing and Deliberation System of Government Financial Statements in Taiwan

劉莉玲(Li-Lin Liu)

指導教授 ： 蘇彩足

國立臺灣大學/社會科學院/政治學研究所/碩士(2011年)

https://doi.org/10.6342/NTU.2011.00072

摘要

近年來我國財政迅速惡化，政府未能將有限資源事前做妥善規劃審慎評估，肇致資源濫用、執行成效不彰及浪費公帑問題漸趨嚴重，又民主化以來，民眾日益重視政府施政結果，政府在追求施政績效的同時，如何強化預算執行成果監督考核機制，重視預算執行效率與效果、避免資源重複與浪費，並適時公開財政資訊等，當為現今政府刻不容緩之要務。在我國政府預算執行的考核，主要係由審計部進行外部監督，以確保預算執行之合法性與效能性。至於年度預算執行績效，由行政院提出總決算，經審計部審核並編製總決算審核報告後提出於立法院，由立法院審議，以及監察院對於執行預算過程中違法失職公務員的糾彈，在政府決算審核體系中扮演極為重要角色。
本研究以伊斯頓（David Easton）所提出之政治系統理論，來建立我國決算審核體系之架構，據以觀察體系內審計部、立法院及監察院等次級系統之運作及互動，分析影響該體系之環境因素，接著審視該體系因應各種環境因素，所形成的轉化、產出及反饋。研究發現，1.立法院對行政院在決算上僅為間接性監督；2.立法院尚待重視特別決算審核報告之審議；3.審計資訊公開程度尚未充分回應公共課責之需求；4.審計機關的獨立性尚未完全達成國際準則之標準；5.決算審核體系之互動取決於審核報告品質及內容；6.審計機關擁有最終審定權非屬民主國家之常態。
本文建議未來由下列面向著手改進，以健全決算審核體系：1.改善立法院對行政院在決算上間接監督之制度；2.決算與預算審議之連結法制化；3.強化審計機關獨立性，期能符合國際準則標準；4.加強與媒體互動關係，發揮審計工作最大效能；5.強化審計資訊公開程度，期能達到全民監督；6.檢討最終審定權之存廢。

關鍵字

決算 ； 課責 ； 審計部 ； 立法院 ； 監察院 ； 審核報告 ； 政治系統

並列摘要

In recent years, the government budget deficit has become worse In Taiwan. Meanwhile, government agencies couldn’t adequately assign and evaluate the limited resources in advance, resulting in inefficiency, inappropriate allocation of resources, and abuse of public funds. Furthermore, the public has paid more attention to the government performance after democratization. Hence, while pursuing the administrative achievements, the government has to solve the following burning issues:1)strengthening the evaluation mechanism for budgetary outcomes, and focusing more attention on efficiency and effectiveness of budge implementation.2)avoiding overlapping and wasting of resources.3)disclosing financial information timely.
In Taiwan, the external supervision of government budget implementation is executed by National Audit Office to assure its legitimacy and efficiency. As to budgetary outcomes, its procedures of auditing and deliberation are as follows: First, upon the submission of the Central Government annual financial statements by the Executive Yuan, the National Audit Office shall complete its audit and have its audit report submitted to the Legislative Yuan. Then, the Legislative Yuan may hold several meetings to deliberate the report. Moreover, the Control Yuan may propose an impeachment and written censure against the public servant who is believed guilty of violation of law or dereliction of duty. Certainly, the three government organizations mentioned above play a vital role individually in the auditing and deliberation system of government annual financial statements.
Using the political system theory issued by David Easton, this study established the framework of auditing and deliberation system of government annual financial statements to observe the interaction of subsystem, including National Audit Office, Legislative Yuan, and the Control Yuan. Then, the thesis analyzed the environmental factors affecting the system, and thereby examined the conversions, outputs and feedbacks responded back from the system. Finally, the study raised several suggestions to integrate “the system”: First, improving the system of supervision on government annual financial statements executed by the Legislative Yuan. Second, the link between deliberation on budget and annual financial statements should be legalized. Third, enhancing the independence of audit agencies to meet the international standards comprehensively and completely. Fourth, helping the media understand the audit activities and results to arouse the attention of legislature. Fifth, audit agencies should promote transparency to make more information available and understandable to the public. Sixth, reviewing the existence of the power for certificating annual financial statements.

並列關鍵字

government financial statements ； accountability ； National Audit Office ； Legislative Yuan ； Control Yuan ； audit report ； political system

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