行政法人監督機制研究

「行政法人」制度的主要為引用企業經營精神，透過鬆綁人事、會計等法令之限制，透過內、外部適當的監督機制與績效評鑑等制度設計使行政法人組織運作得以正當化、透明化，以提升政府施政效率並確保公共任務的妥善實施。惟自我國2000年引進行政法人制度迄今，行政法人制度已於我國實行20餘年之久，正式通過設置條例的行政法人仍不多，其原由大致是評估及協調過程太耗時費工，以至於許多行政法人化的計畫推行不易，無法讓立法機關更能放手給推動機關去做。因此本文的問題研究著墨於當前行政法人監督機制能如何改善，本文從英國及日本的監督機制分析開始，再論及我國中央及地方所設置的行政法人，並以適法性及適當性監督之概念提出當前行政法人監督機制的困境。本文研究發現顯示：一、監督機關的人員專業度較行政法人成員不足。二、內部管理制度及分工不夠完善且多場館之行政法人缺乏整合各場館的內部行政及風險控管組織。三、外部監督的不足導致疑義。四、欠缺完成人才培育養成及管理制度。五、董監事成員有酬庸疑慮。六、行政法人財務監督之不足。七、我國尚無建立行政法人之資訊公開標準及措施。八、外界對行政法人信任度不足，導致過多的監督影響行政法人的自主性，亦影響當前中央及地方行政法人設置的數量仍偏少。最後本研究提出以下建議：一、定期辦理培訓提升專業知能。二、應建立能整合各場館的內部行政組織。三、應設置稽核室以加強風險控管。四、針對組織特性訂定個殊化外部監督機制。五、結合各界力量提升自主監督能力。六、建立專業人才培育養成制度。七、董監事廣納各界專家學者避免酬庸疑慮。八、建立資訊公開標準及措施。九、提升法人自主性以降低外部監督力道。十、明確界定行政法人的權責分工。十一、建立公共會計制度。十二、執行政府重要任務時應適時運用契約或協議。十三、修法建議。

關鍵字

行政法人；行政法人法；行政法人監督機制

並列摘要

The main purpose of " Non-Departmental Public Bodies " system is to refer to the spirit of business management. By loosening the restrictions of laws and regulations such as personnel and accounting, and through the design of internal and external appropriate supervision system and performance assessment systems, the operation of Non-Departmental Public Bodies can be legitimate and transparent. In order to improve the efficiency of government governance and ensure the proper implementation of public tasks. However, since the introduction of Non-Departmental Public Bodies in Taiwan from 2000, Non-Departmental Public Bodies has been implemented for more than 20 years in Taiwan, and there are still not many Non-Departmental Public Bodies that have formally passed the establishment regulations. Many plans to legalize the administration are not easy to implement, and it is impossible to let the promotion agency do it. Therefore, the research of this paper focuses on how the current supervision system of Non-Departmental Public Bodies can be improved. This paper starts with the analysis of the supervision system of the United Kingdom and Japan, and then discusses Non-Departmental Public Bodies set up by the central and local governments in Taiwan, and proposes the concept of legality and appropriate supervision. The current predicament of the supervision system of Non-Departmental Public Bodies. The findings of this paper show that: 1. The profession of supervising agencies is less than that of Non-Departmental Public Bodies. 2. The internal management system and division of labor are not perfect, and Non-Departmental Public Bodies with multiple venues lacks an internal administrative and risk control organization that integrates each venue. 3. Insufficient external supervision leads to doubts. 4. Lack of talent cultivation and management system. 5. There is doubt about the employment of directors and supervisors. 6. Insufficient financial supervision of Non-Departmental Public Bodies. 7. Taiwan has not yet established standards and measures for information disclosure of Non-Departmental Public Bodies. 8.Outsiders has insufficient trust in Non-Departmental Public Bodies, which leads to excessive supervision that affects the autonomy of Non-Departmental Public Bodies, and also affects that the number of central and local Non-Departmental Public Bodies is still relatively small. Finally, this study puts forward the following suggestions: 1. Regularly organize training to improve professional knowledge. 2. An internal administrative organization that can integrate the venues should be established. 3. An audit room should be set up to strengthen risk control. 4. Formulate a specific external supervision system according to the characteristics of the organization. 5. Combine forces from all sectors of community to improve self-supervision capabilities. 6. Establish a system for cultivating professional talents. 7. Directors and supervisors recruit experts and scholars from all sectors of community to avoid doubts about employment. 8. Establish information disclosure standards and measures. 9. Improve Non-Departmental Public Bodies to reduce the strength of external supervision. 10. Clearly define the division of powers and responsibilities of Non-Departmental Public Bodies. 11. Establish a public accounting system. 12. Contracts or agreements should be used in a timely manner when carrying out important government tasks. 13. Suggestions on amendments to the law.