政府審計報告功能之研究

政府審計是政府財政監督體系及公共治理重要的一環，審計機關依據憲法、決算法及審計法等之授權，行使審計職權，監督政府度預算之執行，考核政府施政績效並向民眾提出獨立、客觀之審核報告，審計報告係審計機關就政府年度施政作總體查核結果之綜合陳述或彙總，亦是提供立法院、監察院、行政機關、民眾等審議或參考，更是審計機關年度工作績效之具體呈現。審計機關執行審計事務之產出，包括總決算審核報告、半年結算查核報告、特別決算審核報告、績效報告、政府審計年報、鄉鎮縣轄市財務審核結果年報、直轄市及縣市地方決算審核結果年報、鄉鎮市財務之審核、專案審計報告、特別決算審核報告等，審計部為落實政府財務資訊透明化，及INTOSAI所提透明化與課責之宗旨，已於審計部全球資訊網登載各年度審計報告等政府財務審核相關資訊。本研究透過相關文獻之分析，並運用深度訪談法，從審計報告揭露及使用情形、審計報告之內容及品質、審計報告功能及展現核心價值等三面向，了解我國審計機關審計報告是否能發揮其預期之功能及未來改進方向。依據上述研究結果，研提六項政策建議如下：一、善用有限資源，聚焦於重要查核議題或預算規模重大案件。二、審計報告種類多元，惟內容重複性高，允宜適時調整。三、審計報告審核意見應落實諮詢外部專家學者。四、為強化政府資訊透明，建議逐步公開完整審計報告內容。五、建議書面審計報告適當分類或分開列冊表達；網站審計報告專區採年度、縣市別、機關別或議題別資料檢索方式。六、針對當年度總決算審核報告出具簡化版審計報告。

關鍵字

政府審計；審計報告；公開透明；審計職權；政府財務資訊

並列摘要

Government audit is an important part of the government’s financial supervision system and its public governance. Pursuant to the relevant provisions of the Constitution, the Final Statement Act, and the Audit Act, the audit agencies exercise their audit powers, supervise the implementation of government budgets, evaluate the performance of the government, and produce an independent and objective annual audit report, which is the result of the audit agencies’ overall review of the government’s annual and is provided to the Legislative Yuan, the Control Yuan, government agencies, and the public for reference. Meanwhile, it is also the embodiment of the annual performance of the audit agencies. The outputs of the audit agencies’ performing audit affairs include the total final account review reports, the semiannual settlement review reports, the special final account reports, the performance reports, the government audit annual reports, the annual reports on the financial audit results of the local governments, the audit affairs of township and city finance, project audit reports, special final accounts audit reports, and other important government audit information, etc. The Audit Ministry has disclosed on its official website the relevant audit reports and information to enhance the transparency of government financial information, and to live up to the transparency and accountability standards of INTOSAI. This thesis, based on the analysis of relevant documents and in-depth interviews, aims to understand whether or not the mentioned audit reports perform their expected functions and to provide suggestion for future improvement from the following three dimensions： the disclosures and uses of the audit reports, the contents and qualities of the audit reports, the functions of the audit reports and the core values that they presents. Based on the above research results, this thesis provides seven policy recommendations as follows： 1. To make good use of limited resources and to focus on important audit issues or large-scale budget cases. 2. The current types of audit reports, since they are so diverse and their contents highly repetitive, has room for combination. 3. The evaluations and comments of the audit reports must consider the thoughts of outside experts and scholars. 4.To enhence the transparency of government information, the audit agencies should consider disclosing the full contents of the audit reports step by step. 5. It is recommended that the written audit reports be appropriately classified or listed separately; the audit report area of the website adopt the method of data retrieval by year, county and city, agency or topic. 6. To issue a simplified version of the current year's total final accounts audit report.