會計資訊與審計知識之品質要求對組織績效研究

本研究主要係因政府組織體制的特質，當面臨競爭的環境、資訊氾濫、高教育水準的社會裡；新一代的政府知識工作者，除了依賴自身經年累積的知識、技能增加，政府組織的績效如何進一步改善加強公部門服務品質以增加並提供多樣化及高品質服務，及具有高彈性、高效率的新政府經由第三者角色就研擬四構面（會計資訊、審計知識、審計品質要求、組織績效）探討提昇政府組織績效的主因。本研究導出組織績效為0.476*D1職能化績效指標+0.381* D2異質化程度指標+0.143預算執行指標。在各問題查填人員對機關績效評核一致之認定「減少審計失敗的品質」、「互動回饋的訊息」、「溝通導引的知識」是整個問題的核心所在，故審計人員在辦理審核工作時應以一般公認審計準則及公報等規定覈實辦理，建立審計機關高度的公信力為主旨，誠如審計願景所示：「善盡審計職責、發揮監察功能」。各機關會計人員對於會計資訊方面仍應以內部及外部所需資訊為主提供高度應用價值及避免錯誤之資訊為宜，以電子網路平台回饋彼此相互勾稽，驗證以發揮其即時有助於有關資源的調配運用。各機關其他人員稽察人員、審計人員、會計人員及其他職系人員因所學領域不完全相同，故在「溝通導引的知識」不論是書面溝通能力方面、工作小組團隊精神方面、語言溝通能力方面、均應保有一顆為民服務的心與精神。此為上開，此與學者羅啟源博士曾指出：「審計創新價值，它的致能在於啟動挑戰新經濟時代，以獲取新技術具體化實踐產品或服務的價值創新，以滿足顧客需求。」不謀而合。本研究具體研擬各概念測定指標，所組成問卷題項，對於研究相關課題的有志之士供作參考，並得以據此擴大此研究構面的深度及廣度。

關鍵字

會計資訊；審計知識；審計品質；組織績效

並列摘要

This research mainly is because the official organization system special characteristic, is near in front of the competition environment, the information overflows, in the high education standard society；The new generation of government knowledge worker, except relies on the knowledge, the skill increase which oneself accumulated for many years. How do official organization's achievements further improve strengthen the male department service quality to increase and to provide the diversification and the high quality service, and has the high elasticity, the high efficiency new government. Draws up four construction surface by way of the third party role (accountant information, audit knowledge, audit quality request, organization achievements) discusses the promotion official organization achievements the principal factor. This research derives the organization achievements is 0.476*D1 fictionalizations achievements target +0.381* the D2 different electron particle materialization degree target +0.143 budget implementation target. Looks up in various questions fills in the personnel to institution achievements rating consistent recognizing “the reduced audit defeat quality”, “the interaction back coupling news”, “the communication guiding knowledge” is the whole question core is at. The auditor when handles the verification work should take general recognition stipulations and so on audit criterion and bulletin really handles, establishes the audit body high male letter strength as the primary intention, the honest like audit prospect shows: “Friendly audits the responsibility, the display supervision function”. Various institutions accounting personnel the information aspect still should and exterior needs the information regarding accountant take the interior primarily to provide the high application value and to avoid information of suitably the mistake as. Cancels mutually by electronic network platform back coupling each other checks, the confirmation displays it to conducive toward favor the related resources to mix the utilization immediately. Because various institutions other personnel investigates the personnel, the auditor, the accounting personnel and other duties is the personnel studies the domain incompletely same. In “communication guiding knowledge” no matter is the written communication ability aspect, the work team team spirit aspect, the language communication ability aspect, should hold one the heart and the spirit which serves for the people. Dr. Lo said “The audit innovation value, it sends can lie in the start to challenge the new economical time, gains the new technical concrete application practice product or the service value innovation, meets the customer need.” This research draws up various concepts determination target specifically, composes the questionnaire topic item, is ambitious the gentleman regarding the research correlation topic for to make the reference.According to the above and can expand this research construction surface the depth and the breadth.

並列關鍵字

Account Information ； Audit Knowledge ； Audit Quality ； Organization Performance

參考文獻

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會計資訊與審計知識之品質要求對組織績效研究

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