政府審計與公共課責之研究

A Study of Governmental Auditing and Public Accountability

李錦玫(Chin-Mei LI)

指導教授 ： 李佩珊

國立中正大學/社會科學院/政治學系/碩士(2012年)

摘要

政府與人民之間的信任問題，是任何政體統治的核心議題，當人民不信任政府，立法機關授權行政部門的內涵會更為保守，使得行政裁量權(administrative discretion)受到更多限制，政府無法靈活施政，民眾對政府的治理能力更加不信任，產生惡性循環，如何於民主回應與專業責任上取得平衡點，其關鍵點為課責制度。公共課責是民主政治的正當性基礎，根據世界銀行(World Bank)的研究調查，良好的公共治理須建立在相符的課責制度上，且有賴於各類公部門行動者的尊重和努力貫徹。
國際透明組織認為審計機關乃國家廉政體系重要支柱之一，理由是審計機關負責政府機關財務收支審計事務，且能獨立客觀地行使審計職權，藉由對行政機關實施總體績效審計工作，考核財務效能及核定財務責任，促增其行政效率與施政績效，為政府治理體系中課責制度之重要一環。
本研究首先透過文獻蒐集與分析，具體的歸納公共課責與政府審計兩大議題之意義、功能、類型、對象及方式等，並就我國審計機關之課責功能、成效提出說明，另分析審計課責之關鍵變數，運用深度訪談法，透過利害關係人之意見及看法進行評估與分析，歸納影響審計課責及課責效益之因素，提出14項建議意見，在法制化方面：政府應建立合理、合法的課責機制，回應各種政策問題和滿足多元社會的需求；正視目前獎罰不對等及不公平之現況，建立一套擇優汰劣之獎懲系統，另應修法廢除決算最終審定制度，並賦予行政機關向立法機關報告其預算執行或管理績效，以強化機關課責要求。在機關自我課責方面：積極推動政府資訊透明化、縮短資訊不對稱的結構；機關首長應支持並建構良好的課責環境，發揮機關內部控制制度及內部稽核功能；公務人員應以顧客導向，主動積極且充分回應民眾要求與期待。在政府審計課責方面：審計機關應發揮「財務課責」及「財務管理諮詢」功能，賡續推動績效審計與課責，研提適正性與可行性之審計意見，提供最佳實務標竿案例，並提升審核報告之可讀性與實用性，加強審計公開資訊之傳遞，建立政府審計聯合課責制度，且強化審計獨立、客觀及專業性，期能增重民眾對審計機關之信賴，協助機關提升政府治理成效，增進公共財務管理效能，充分發揮政府審計課責功能。

關鍵字

公共課責 ； 政府審計 ； 績效審計 ； 審計課責 ； 課責回應性

並列摘要

The trust between government and people is the core issue of any form of government. When people does not trust its government, the contexts of the executive branch authorized by the Legislature will be more conservative. Thus, the administrative discretion will be more limited. It means the government can not exert its influence flexibly, so as to people will not trust the government. It results a vicious cycle. Therefore, the Accountability System is the key point to acquire the balance between democratic response and professional responsibility. The legitimacy basis of democratic politics is the public Accountability. According to the research investigation of the World Bank, in addition to the matched Accountability System, good public governance also relies on the respect and enforcement of the various public sections.
The International Transparency Organization regards the audit institutions as an important pillar of the national integrity system because audit institutions are not only responsible for the audit affairs of the government agencies but also execute the audit authority independently and objectively. Audit institutions implement the comprehensive performance of audit work to the executive authorities, assess financial performance, and approve the financial responsibilities. Therefore, the audit institutions can help improve the efficiency and effectiveness of the government. The above description is an important portion of the Accountability System within the government system.
First of all, I analyze the information which I collected for the study, and summarize the specific meanings, functions, types, objects and methods with regard to two major issues of Public Accountability and Government Auditing. Secondly, the Accountability functions and effectiveness of the audit institutions in our country are explained in the study. Furthermore, I analyze the key variables of the audit Accountability by utilizing interviews, evaluating the opinions of the interested parties. Finally, I induct the factors affecting audit Accountability and its effectiveness, and propose my opinions on the issue. Those are presented as follows.
On the legal system, the government should not only establish a reasonable legal accountability mechanism to respond to various policy issues and to meet the needs of a pluralistic society, but also inspect fairly at the current unequal reward and punishment situation. The government further needs to establish a merit-based system of rewards and punishments to eliminate the above inferiority. To abolish the final examination and approval system will be proposed by amending the law. The executive authorities must be empowered to report to the legislature about the budget implementation or management performance, in order to strengthen the authority Accountability requirements.
Regarding the self-Accountability, I actively promoted transparency of information and reduced information asymmetry structure. I also urged that an accountable environment should be fully supported by each department heads. The internal control system and internal audit function are my target functions based on the transparent information. In the mean time, government employees should be customer-oriented, actively and adequately responsive to the public demands and expectations.
On the government audit accountability, audit institutions should exert our influence on the "Financial Accountability and Financial Management Consulting" to boost Performance Audit and Accountability. I order to enhance audit information publicly reported, we must continuously provide the appropriate and feasible audit opinion, the best practice benchmarking case, and the readability and practicality of the audit report. Furthermore, the Government Auditing Joint Accountability System must be established, so that the audit independence, objectiveness and professional can be strengthened. Therefore, by increasing the trust between people and audit institutions, we can assist the executive authorities to enhance the governance effectiveness, to improve the public financial management performance.

並列關鍵字

Government Auditing ； Public Accountability ； Performance Audit ； Audit Accountability ； Accountability Responsiveness

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