- 學位論文
我國政府審計機關財務審計及財物稽察績效評估之實證研究
An Empirical Study On the Performance Evaluation of Government Audit Agencies of Examination and Inspection
摘要
近年來，我國在IMD、WEF發布之全球競爭力排名，有逐年下滑之趨勢，值得加以警惕與重視。我國審計機關職司憲法賦予之重要審計職權，惟人少、事繁、責重，如何在有限人員與經費下，督促提昇政府施政效能與國家競爭力，端賴於建構一套完善健全的績效評估機制，將是今後審計業務的重要努力方向之一。本研究運用資料包絡分析法（DEA）評估審計部所屬教育農林、交通建設、臺北市、高雄市等4個審計處及臺灣省各縣市20個縣、市審計室，合計24個審計機關，96年度之財務審計及財物稽察之績效，期能選擇一具有科學理論基礎，且公平客觀實用之評估方法，以分析在投入審計人力、經費下，所產出之工作成果及審計績效之差異性。本研究依據審計機關之組織職權、業務功能、機關任務及核心價值，並參考專家意見、文獻探討及筆者任職審計機關之實務經驗，以審計人員人力配置、審計單位編列預算、被審核機關數、被審核預算數為投入項目，以財務收支抽查、審核決算單位數、財物審計稽察及財務專案調查件數、財物報廢報損、未盡職責或效能過低及財務違失查處件數、總決算審核意見項次、修正增列歲入及剔除減列歲出、通知機關查明處分人次為產出項目，並自監察報告書、政府審計年報及總決算審核報告，獲取所需投入、產出項目相關數據，經由CCR及BCC兩種模式求得生產效率、技術效率及規模效率，利用A＆P模式及被參考次數，區分有效率審計機關之排序，並進一步提供短期及長期之改善建議。最後，進行SWOT分析，藉此作為建構審計機關績效評估機制之參考。
並列摘要
In recent years, according to the world competitiveness ranking released by IMD & WEF, the rank of Taiwan declined year by year, and the trend is worthy to be vigilant. Government audit agencies handle the important audit authority that the Constitution gives, however, the auditors are few, the matter is complex, and the responsibility is heavy. The way of enhancing the government administration efficiency and national competitiveness under the limited staff and funds depends on establishing a performance evaluation mechanism in audit agencies, and this will be one of the important directions in audit authority.Data Envelopment Analysis (DEA) is a scientific, practical and objective method of performance evaluation. Thus this study utilizes DEA to evaluate the performance of 4 audit divisions（Education & Agriculture, Construction of Transportation & Communication, Taipei Municipality, Kaohsiung Municipality）and other 20 audit offices（Province county cities）in financial audit and property inspection in 2007. According to the authority, functions, tasks and the core values of the audit agencies, and also synthesize expert's opinions, reference and author’s practical experience, this study utilizes the total amount of audit personnel manpower, budget, and the number of government agencies, budget be audited as inputs, the number of the examinations of financial activities, the certification of annual financial reports, inspections of procurement, abandon properties, negligence of duty or inefficiency, recommendations for improvement, disallowance, refund or compensation and violation of law as outputs. CCR and BCC models are utilized to estimate productive efficiency, technical efficiency and scale efficiency of the government audit agencies. Furthermore, the A&P model and the frequency of being referenced are used to sort the efficient agencies. According to the results of those agencies with less efficiency, this study proposes suggestions for their short-term and long-term improvement. Finally, this study brings up suggestions of performance evaluation mechanism for audit agencies in the future by using SWOT to analyze the strengths and opportunities of DEA.