我國政府審計職能發展之政經分析

The Political Economy of The Governmental Auditing System in Taiwan

王永興(Yeong-Shing Wang)

指導教授 ： 蕭全政

國立臺灣大學/社會科學院/政治學研究所/碩士(2010年)

https://doi.org/10.6342/NTU.2010.01638

摘要

政府審計職司財務司法，其與行政部門之財務行政及立法部門之財務立法職責，構成政府財政的課責體系，主要功能在於發揮分權制衡之效果；政府審計職能於財務司法層面扮演之角色，重點在於監督政府預算之執行及考核其財務效能，進而提出相關審核（課責）報告，促使政府各部門於資源之運用方面，能夠作最具經濟、效率及效能之運用，庶使行政施為運作達到善治之境界。
本論文之主要目的，在經由探討政府播遷來台以後，歷經威權時期、威權轉型及民主鞏固等階段，政府審計職能之發展、政府審計人力資源配置及運用績效之良窳、政府審計職權及政府審計人員職能責任之變化，以及對照其他國家政府審計職能發展趨勢，由政經發展層面，分析我國政府審計職能發展運作之狀況，並嘗試提出若干建議改善之意見。
目前之政府審計職能，歸納有三大值得探討之議題，其一為如何經由政經結構之變遷過程，觀察政府審計體制所標舉之獨立、公正、客觀特性，以及所扮演之監督者、洞察者及前瞻者角色間之消長；其二為政府審計職權之行使與行政、立法、監察機關間之鑲嵌關係；其三為政府審計職能運作發展及其資源配置，是否允適合宜等。
本論文透過相關文獻探討研析的結果，經提出下列七項建議：一、研修審計人員任用條例，改善進用政府審計人員考試方式，以有效提昇專業素養。二、賡續研修審計部組織法，增置政府審計人力及修增審計長任期。三、研修審計法所定合法性審計範疇，完備績效審計法制規範。四、積極維護審計機關之獨立性，及爭取預算經費暨人力配置之自主權，並加強與監察院之合作，以發揮課責功效。五、加強政府審計人員扮演洞察者與前瞻者角色之知識增進與訓練，俾期提出精闢之專業評核意見。六、積極建構審計機關策略管理與績效評估機制。七、適時且不斷的公布重要政府審計資訊，以滿足各界需求等。

關鍵字

威權時代 ； 威權轉型 ； 民主鞏固 ； 合法性審計 ； 績效審計

並列摘要

In a nation, government audit (or the auditing system in the government) plays the role to monitor how the government manages its finances. This role, along with the functions of financial affairs administration from administrative branch and the financial affairs legislation from legislative branch, form the supervised system in the government. Hence, the completion of auditing procedures can deliver each governmental office even rights. In terms of financial jurisdiction, the auditing system, function and efficiency of the government audit department, plays the role to oversee the execution of budgets proposed by government offices and the examination of such financial effectiveness, further issuing related audit reports. These will encourage different government offices to utilize resources economically, efficiently, and effectively, fulfilling the good governance of government departments.
The main purpose of this thesis is to discuss about how National Audit Office develops its functions, how its human resources are placed and applied and the effectiveness of these, how its right is executed in auditing government offices, and how the audit personnel’s responsibilities have altered during the different phases Taiwan has experienced in its history after 1949. During this period of time, the Taiwanese government has transformed from the authoritarianism to the authoritarian transition and democratic consolidation. Furthermore, this thesis targets at the development and the trend of auditing system, the function and efficiency of the government audit department, in other nations while contrasting such issues with the current system in Taiwan. This thesis particularly focuses on through applying the political-economical development in Taiwan as the background, how the auditing system, namely, the function and efficiency of the government audit department, currently operates in Taiwan. Furthermore, this thesis attempts to bring some thoughtful suggestions for further improvements regarding the current auditing system.
Before any suggestions can be made, there are three issues worthy discussing about in terms of the current functions and effectiveness of the audit system in this government. First, how the changes of political-economical structures can be of assistance to the observation of audit independence, fairness (i.e. justice), and objectiveness, properties the auditing system this government acclaims. Under the same changes, how the roles of auditing system between oversight, insight, and foresight. Second, it is important to observe relations in between the execution of the right and power to audit government offices and how such execution influences relations between National Audit Office and the administrative, legislative, and control branches in this government. Third, it is vital to examine whether the functions and effectiveness of auditing system and its related resources are allocated properly.
According to the above areas for discussion and through related references reviewed and analyzed, this thesis thus endeavors to bring forward seven suggestions. First, the regulations and exams related to audit personnel recruitment should be amended, which can enhance government auditors’ professional skills. Second, structural regulations related to human recourses in the governmental audit offices should be further probed and amended, so that more human resources can be added to the government audit offices and the tenure of Auditor General can be modified and increased. Third, the scope of legality auditing framed by auditing legislations should be modified, and performance auditing regulations should be refined. Fourth, the independence of audit offices should be maintained, the autonomy of budget, expenses, and human recourse arrangement should be fought for, and more collaboration between audit offices and Control Yuan should be strengthened so that the effectiveness of auditing can be more obvious. Fifth, government auditors should be trained and enhanced with knowledge regarding their roles in aspects of oversight, insight, and foresight, therefore proposing insightful and professional evaluations. Sixth, the mechanisms of strategy management and performance evaluation systems in audit offices should be aggressively established. Last, important information from government audit offices should be properly and constantly announced to the general public and professionals alike.

並列關鍵字

authoritarianism ； authoritarian transition ； democratic consolidation ； legality auditing ； performance auditing

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