地方政府行政罰鍰內控制度之研究-以南投縣政府為例

地方政府實施內控制度的目標之一是維護政府資產安全。地方政府的行政罰鍰未能在裁罰當年度收繳完成者，會成為地方政府的應收行政罰鍰，其收繳成效不彰，內部控制失效，會造成政府的資產流失。本研究主要探討導致地方政府應收行政罰鍰清理成效不彰的影響因素，並提出研究建議。本研究採深度訪談方式，以南投縣政府應收行政罰鍰清理機制為例，以第一代政策執行理論為研究架構，從政策內涵與目標、資源、溝通、機關特質以及執行人員行為意向等五大面向進行探究。根據訪談結果分析，得出以下研究發現：一、行政機關對應收行政罰鍰清理目標的認知，因機關執掌不同而有差異；二、財政主管機關未能明訂應收行政罰鍰清理規範；三、財政主管機關未能依清理特性訂立適宜之獎勵機制，無法提升執行人員的積極清理意願；四、事後究責無濟於資產安全；五、執行機關不同的清理控管方式，會有不同的清理績效；六、對應收行政罰鍰清理機制的影響範圍，因機關層級不同而有差異；七、機關主管重視的重點不同，也會產生不同的影響程度及清理機制；八、執行機關亟需具警示提醒功能以及完整管控裁罰程序的資訊系統；九、需具法律專業單位的協助，進行應收行政罰鍰案件移送強制執行；十、各層級機關間欠缺有效溝通，影響清理績效；十一、運用資訊系統的管理功能，建立完整的執行程序，有助於人事更迭時之清理績效；十二、執行人員的服務資歷深淺，對行政罰鍰產生不同清理態度。據此，本研究建議：一、建立應收行政罰鍰清理程序規範、訂立清理計畫，建立符合行政罰鍰清理特性之獎懲機制，落實考核機制；二、儘速建立資訊化管控作業環境及完善的移交程序，改善執行機關清理管控環境；三、建立溝通平台，落實跨域合作與交流，提升現有行政資源運用效能；四、加強執行人員的教育訓練，提升其對清理目標的認知與執行清理作業的專業知識。

關鍵字

內控制度；資產安全；行政罰鍰；政策執行

並列摘要

One of the goals that local governments implement the internal control system is to safeguard government assets. If the administrative fines of the local government are not collected within the year of the penalty, they will become administrative fines receivables of the local government. When fines collection is not effective and the internal control system fails, it will lead to the loss of government assets. This study mainly discusses the influencing factors that lead to the ineffectiveness of collecting administrative fines receivables by local governments and proposes some suggestions. This research adopts in-depth interviews as the research method, taking the Nantou County government’s administrative fines receivables enforcement mechanism as an example, and uses the first-generation policy implementation theory as the research framework. Five main aspects are discussed, including the content of the policy and its goals, resources, communications, agency characteristics, and administrators’ behavioral intentions. According to the analysis of interview results, the following research findings are drawn: 1. The understanding of the goals of administrative fines receivables enforcement varies due to different government agencies in charge. 2. The competent authority of finance fails to clearly stipulate the regulations of administrative fines receivables. 3. The competent authority of finance fails to formulate an appropriate incentive mechanism based on the characteristics of fines enforcement, and thus could not enhance the willingness of administrators to actively enforce fines receivables. 4. Apportioning blame contributes nothing positive to safeguarding assets. 5. The enforcement by different agencies leads to different levels of efficiency. 6. The scope of influence of the fines receivables enforcement mechanism varies depending on the level of the agency. 7. The focus of each agency is different, resulting in different degrees of influence and enforcement mechanisms. 8. Agencies urgently need an information system with warnings, reminders, and monitoring of the penalty. 9. The assistance of legal professional units is needed for enforcement actions to collect fines receivables. 10. The lack of effective communication between agencies at different levels affects the performance of fines enforcement. 11. Using an information system to manage and establish a complete procedure improves the performance of enforcement during personnel changes. 12. The experience of administrators leads to different attitudes towards enforcing administrative fines. This study suggests: 1. Establish regulations and procedures for enforcing administrative fines receivables. Build a reward/punishment mechanism that conforms to the characteristics of administrative fines enforcement and implement performance reviews. 2. Establish an information-based environment and a complete handover procedure as soon as possible, so as to improve the enforcement and control of government agencies. 3. Establish a communication platform for interdisciplinary cooperation and information exchange to improve the efficiency of utilizing existing administrative resources. 4. Strengthen the training of administrators to enhance their understanding of enforcement goals and professional knowledge of enforcement actions.