政府機關財物管理不當行為與防制策略之研究-以行政執行機關廢品處理為例

吳佳玲(Wu, ChiaLing)

指導教授 ： 鄭瑞隆

國立中正大學/教育學院/犯罪防治學系/碩士(2012年)

摘要

一、研究目的：
本研究欲借犯罪學理論與政府機關實務運作之結合，深入探討以下之研究問題：
(一)以法務部行政執行署暨所屬各行政執行處，98及99年度廢品處理業務為例，瞭解其作業現況為何?
(二)辦理廢品處理業務可能產生之不當行為？
(三)辦理廢品處理業務缺失改善作為？
(四)政府財物管理不當行為之防制策略？
研究者擬藉由撰寫本研究之機會，深入探討政府機關財務管理發生不當甚至衍生貪污犯罪之癥結，並提出防制策略建言，此不僅彰顯社會科學研究之作用，更對於公務實務深具意義。
二、研究方法
(一)本研究主要採「文件分析法」，以行政執行機關98年至99年報廢之財產及非消耗品案件為研究對象，經研析其申請報廢財產及非消耗品相關之財產減損單、物品報廢單及相關簽辦資料等文卷資料後，將其處理情形分別填列「財產之廢品處理專案業務調查表」及「非消耗品之廢品處理專案業務調查表」後，利用Microsoft Office Excel® 彙整並分析，以分析相關承辦人員是否依規定辦理報廢程序及廢品處理作業。
(二)另輔以「觀察研究法」，由研究者本身及敦請法務部行政執行署暨所屬13個行政執行處政風人員共13人，協助參與觀察各機關是否設置專門存放廢品之處所，並觀察有無分類妥為儲存及有無有無浪費之虞，再將觀察情形填入「廢品處理情形調查表」，以利歸納分析。
三、研究發現：透過本研究發現，行政執行機關於處理廢品業務時，確實存在部分未能遵守相關規範之不當行為，研究者嘗試以貪污因子為導向，分為危險因子與促發因子，以犯罪學理論與現行貪污犯罪防制方法，針對不同的貪污因子運用不同的方式，提出政府財物管理不當行為之防制策略。
四、研究建議：
(一)依據本研究之結果，分別就廢品處理業務執行之現況及可能衍生之弊端分就法規面、制度面及執行面三個面向分別提出改善策略。
(二)由於貪污犯罪不但損及公務員形象，嚴重影響民眾對政府的信賴，更會損及國家的競爭力，一個不清廉度不足的國家，其公部門的效率必然不彰，故如何澄清吏治，建立廉能政府，研究者謹提出幾點個人淺見，包含建立正常生活型態、健全相關法令制度、即時發現問題、扎根反貪理念建立民眾監督機制等方式，期能供有司機關參考。

關鍵字

財物 ； 廢品處理 ； 不當行為 ； 貪污

並列摘要

1.Research purpose:
This research wants to treat the following questions intensively by associating the criminology and the practical operations of government:
(1)What performance of the affairs about waste handle by taking executions of the Administrative enforcement agency of the Ministry of Justice and the branches from 2009 to 2010 for example?
(2)Which impolicy actions might occur while handling waste?
(3)Which actions can improve the fault while handling waste?
(4)What are the strategies can prevent the impolicy actions of government property management?
The researcher wants to discuss the fault of the government property management thoroughly, even the point of corruption, and propose the advice. This is not only reveals the functions of the social sciences research, but also is meaningful for official practical operations.
2.Research method:
(1)The main method of this research is “the approach of document analysis” by taking the cases of scrap properties and the non-consumables from 2009 to 2010 which belong to the Administrative enforcement agencies as the objectives. By analyzing the documents of property malfunction and non-consumable derogation and so on, the researcher fills in “questionary of the affairs about waste of properties handling” and “qusetionary of the affairs about waste of non-consumables handling”, then regularizes these documents and analyzes if the procedures of dealing with property malfunction and waste handling are legitimate by using Microsoft Office Excel®.
(2)The assistant method is “the approach of observation” by watching if there are some quarters for waste in the office buildings and whether the wastes are classified in storage and so on by the researcher and 13 ethics officers of the Administrative enforcement agency of the Ministry of Justice and the branches. They fill in the “questionary of the affairs about waste handling” further in order to induce and analyze.
3.Research finding:
By looking into these documents, there are parts of impolicy actions existential while the Administrative enforcement agencies handle waste. The researcher attempts take the corrupt factors as the guidance which dividing between the dangerous factor and inductive factor, and uses different methods on different factors, then proposes the strategies which can prevent the impolicy actions of government property management by the criminology and actual method about preventing corrupt crimes.
4.Suggestions
(1)According the result of the this research, the researcher proposes strategies separately which including the aspects of the law, the institution and the practical operations about the affairs about handling waste and possible malady.
(2)Not only because the crimes of corruption can damage the image of civil officers, and affect the public reliability to government, but also damage the power of the national competition. The efficiency must be weakness inevitably in a country which is not incorruptible, so how to clarify the administrative operation and establish the incorruptible government is very important. The researcher proposes sincerely several individual opinions for the correlative Governmental agencies including the establishment of normal life style, and well-developed legislation system, and so on.

並列關鍵字

property ； waste handling ； impolicy actions ； corruption

參考文獻

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