論審計法核定財務責任與追繳之程序

On the Due Process of Assessing Financial Responsibility of Agencies as well as Recovering Loss under the Audit Law

謝碧蓮(Pi-Lien Hsieh)

指導教授 ： 湯德宗

國立臺灣大學/社會科學院/國家發展研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.10497

摘要

「核定財務責任」是我國政府審計機關非常重要的權力行使，審計機關若發現政府機關人員財務上之行為致國家有損失，得核定機關人員應負之財務責任，或對於各機關之預算執行，認為有違背預算或有關法令之不當支出時，得將之剔除並命機關限期追繳，經審計機關核定有財務責任或剔除追繳者，依審計法之規範得逕為移送法院強制執行。因此審計機關行使該權力，實則攸關各級政府機關人員對於國家所應負財產上的責任之深度與廣度。然而，對於審計機關行使「核定財務責任」之法理基礎與正當法律程序，及政府機關人員或利害關係人之權利保障，在學理上較少有更深入的探討。本文希望藉由文獻分析與立法例之比較，來探討審計法對於核定財務責任、剔除權及追繳程序規範不足之處，進而從其中提出改進的建議，期能促進我國審計制度的革新，使審計機關充分發揮監督政府財政支出之積極功能，扮演好守護人民荷包的角色，同時恪守正當法律程序兼顧憲法保障人民的基本人權，賦予審計核定財務責任與剔除案件有救濟之機會，並且對於政府機關追繳被剔除款項的法律途徑提出最適建議，以符合現代民主法治之原則。

關鍵字

政府審計制度 ； 財政監督 ； 財務責任 ； 剔除預算執行 ； 正當法律程序

並列摘要

“Assessing financial responsibility” is a very significant power of the audit authority of the R.O.C. Government, which means that the audit authority may assess the financial responsibilities of the employee of government agencies in case the audit authority discovered the behavior of the employee which caused the loss of the country, or the audit authority may reject the improper expenditure and command the government agencies to recover while the Audit Authority deemed the execution of budget of government agencies is against Budget Law and relevant laws and regulations. The financial or recovery responsibilities being assessed by the audit authority may be transferred under specific performance according to Audit Law. Therefore, the exercise of such power is related to the depth and width of the property liability of employees of all and different government agencies of the country. However, the thoroughly theoretical discussions about the legal principle and due process of law regarding to the exercise of “assessment of financial responsibility”, as well as the protections of employees of government agencies and the people concerned are rare. This thesis tries to give a canvass regarding to the insufficient regulations about the “assessment of financial responsibility”, power of rejection and recover procedure prescribed in Audit Law by literature analysis and legislation comparison and, to bring up amendment suggestions in order to accelerate the innovation of audit system of this country, which enables the audit authority plays the constructive role to supervise the government disbursement and watches on the people’s wallet. Besides, entitles the access for judicial relief regarding to the cases of assessment of financial responsibility and cases of rejections according to the due process of law and basic human rights protected by the Constitutional Law, and to submit the best legal solutions while the government agencies recover the rejected expenditures to meet the modern democratic principle of rule by law.

並列關鍵字

government audit system ； financial supervision ； financial responsibility ； rejection of budget execution ； Due Process of Law

參考文獻

李惠宗，《行政程序法要義》，台北：五南，2002年11月。

陳清秀，《稅法總論》，台北：元照，2001年。

湯德宗，《行政程序法論》，台北：元照，2003年10月。

李枝春，〈政府審計人員角色〉，《審計季刊》，21卷4期，2001年7月，頁78∼81。

陳明仁，〈獨立機關制度之推動與檢討〉，《研考雙月刊》，29卷6期，2005年12月，頁43∼56。