公共建設風險管理之研究

A Study of Risk Management in the Public Construction

劉育明(Yu-Ming Liu)

指導教授 ： 王怡心

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

公共建設係政府施政重點，尤其現在更負有振興經濟成長率之重責大任。以2008年為例，各級政府預算65,547億元，其中公共建設5,769億元（8.80％）；行政院又為提昇今年下半年國內經濟成長動能，已於5月22日通過「加強地方建設擴大內需方案」，投入總經費1,144億元，補助地方政府辦理公共建設，期能將經濟成長率提昇至5％。為助於公共建設順利推行，避免再度因政府機關未盡職責或效能過低，肇致興建過程延宕、完工後閒置等投資浪費情事，故本論文進行公共建設風險管理之研究。
本研究以審計部2001年至2007年考核各機關財務（物）施政工作，所核有未盡職責或效能過低之163件公共建設（建造總金額1兆1,866億4,354萬餘元）為研究對象，從中探討公共建設執行過程可能發生之風險及其影響；並以COSO委員會之內部控制5項組成要素，分析公共建設風險之主要發生原因、政府機關執行公共建設之內部控制重點，及建立各類型公共建設風險管理之檢視機制。本研究發現，公共建設之疏失主要肇因於計畫編審階段（31％），其次為規劃設計階段（30％）、興建施工階段（22％）及營運管理階段（17％）；公共建設風險之發生原因，主要係控制活動欠佳所致（41％），其次為監督（22％）、風險評估（16％）、資訊與溝通（12％）及控制環境（9％）；公共建設執行過程若未妥善控制各項風險，將導致公帑損失、閒置、營運不佳等9項不良結果。
由本研究結果顯示，政府機關允應加強公共建設之計畫編審及規劃設計階段風險管理；又公共建設風險管理之內部控制重點在於控制活動，允宜加強相關作業程序、標準及監督性質之控制措施。此外，本研究針對風險性較高之23類公共設施，建立各階段執行過程風險管理檢視表，期能提供政府機關考核、督導、執行公共建設業務之參考。

關鍵字

公共建設,風險管理,內部控制

並列摘要

Taiwan government gives priority to Public construction, and expects that to raise the economic growth rate. To take fiscal 2008 for example, public construction budget amounted to New Taiwan Dollars (NTD) 576.9 billion, accounted for 8.8 percent of the total government expenditure, NTD 6554.7 billion. In order to increase momentum for economic growth, the Executive Yuan pass the project of “strengthen local construction and boost domestic demand” on May 22nd 2008, investing NTD 114.4 billion to subsidize public construction for local governments, and hope to raise the economic growth rate to five percent. To assist in carrying out the public construction smoothly, and prevent delay in construction process or lying idle after project finished resulted form authoritative malpractice or inefficiency, the thesis started a research on risk management of public construction.
One hundred and sixty-three items of public construction were selected as the research objects, since they were found to have defects such as malpractice or inefficiency when Ministry of Audit assessed the fiscal execution of central and local governments during 2001 to 2007, and the sum of the construction expenditure amounted to NTD one trillion and 186.6 billion. We investigate the possible risks and their effects during the implementing process of public construction, and use the five elements for internal control outlined by the COSO Committee to analyze the main cause and the focus of internal control while governments executing public construction, and build a frame of inspecting mechanism for different types of risk management of public construction. The results indicate that the two major pieces of negligence of public construction originated from the phrase of project-setting and reviewing (31%) and phrase of planning and designing (30%). Others are phrase of building and constructing (22%), phrase of operating and managing (17%). The causes of risk of public construction are poor control activities (41%), poor supervision (22%), risk assessment (16%), information and communication (12%) and control environment (9%). Failure to control all risks while executing public construction may result in loss in treasury, lying idle, poor operation and other bad results.
According to the research result, governments should improve the risk management of public construction during the project-setting and reviewing, and phrase of planning and designing. Moreover, the focus of internal control for public construction lies in the control activities, thus the related operating procedures, standard and supervisory control mechanism should be amended as well. At last, this research aims at the twenty-three riskier public construction and builds up a checking table for risk management in different phrases of execution.

並列關鍵字

public construction, risk management, internal control

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