審計機關核定行政機關人員財務責任之法制探討-以剔除、繳還及賠償案件之追索期限與金額為例

核定財務責任職權為審計法賦予審計機關權責之一，行政機關經管現金、票據、證券、財物或其他資產，如有遺失、毀損，或因其他意外事故而致損失者，應負損害賠償責任，以維護公產安全。惟審計法第58條及第71條至78條僅規範核定程序與原則，對於賠償金額範圍未為明確規範，近20餘政府推動業務電腦化後，累計相當巨量資料，審計機關導入電腦審計軟體，查核面向廣且全面，陸續發現不符規定之誤付、溢付之情形，致行政機關損害賠償案件發生層出不窮，必須負責追繳誤、溢發金額，引發公法上不當得利當請求權情事，本文透過公法上不當得利當請求權文獻、行政法院判例、司法院大法官釋字等比較，瞭解行政機關執行公法上不當得利當請求權行政處理程序，探討審計機關為維護公產職能，必須協助行政機關追繳行政機關損失，端正財務秩序。以往審計機關財務責任範圍係以填補因違法行為之無法律上之原因所造成的財產變動，藉以回復適法的狀態。即以受領利益為範圍，近年來審計機關發現行政機關誤解法令致溢發期間短則數月，長則超過10年，累計收繳金額龐巨，且亦非受領人故意為之，若行政機關無法收回溢發款額按審計法規定經管人員及其主管人員負損害賠償責任，是否公允引發不平。審計機關常接受行政機關以行政懲戒處分代替，又現今行政機關及行政法院對於返還範圍見解已將信賴保護原則納入考量，據此，審計法有關損害賠償範圍應回歸行政機關之職權，審計機關應督促行政機關訂頒不同領域損害賠償規範，審計法之核定財務責任範圍，亦應修正為依法令規定辦理，確立一致性處理原則，落實行政程序法意旨。

關鍵字

公法上不當得利；審計法；行政機關；審計機關；損害賠償責任

並列摘要

The Auditor-General to promote engagement, environment of our age, actively study auditing systems and sophisticated audit technologies, perform audit functions. Audit services include: audit your finances, urged to broaden. Assessing governance performance, improved quality. Check given to organ procurement, strengthening oversight mechanisms. Examination of major construction, plan benefits. Perfecting financial supervision, improve the governance functions. Strengthening audit training, improve auditing techniques. Audit authority in cases of government procurement in Our country, to observe laws, regulations, procedures and practices suitable or not. Collect government audit, computer audit, is it remit and exactly make and deepen the full and accurate discussion to implement the analysis of system, find this software function is very strong, the effect is also quite good, and is engaged in this person who checks accounts of software actually by questionnaire investigation. Due to the error of software, it could be lead to the loss the revenue of the government. This research would be focus on the responsibility of audit agency and how to make recovery of revenue.