我國政府績效審計執行力之研究

The Implementation Power of Performance Audit for the National Audit Office in Taiwan

詹美玲(Mei-Lin Chan)

指導教授 ： 張四明

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2011年)

摘要

Osborne 與 Gaebler所著《新政府運動》一書於1992年問世，掀起政府再造風潮，新公共管理思潮由然興起，著重組織管理與資源配置之政府績效管理制度受到高度重視，而政府審計的功能，亦隨之由傳統關注公共支出合規性與合法性的財務審計，移轉到注重政府施政效能的績效審計。
　　鑒於政府績效審計之成效，需視影響審計機關執行力各項關鍵因素之實施條件成熟度而定。本研究運用文獻分析法，歸納可能影響政府審計執行之關鍵因素共有十項，嗣以深入訪談法實證研究發現，該等關鍵因素中，實施條件成熟度最佳者有：審計人員認同度、監察機關重視度等項；實施條件成熟度尚可或正逐漸改善者有：審計人員專業技能、績效審計運作模式、法規健全性、外部資源連結情形、立法機關重視度等項；實施條件成熟度有待積極尋求突破者有：審計制度設計、評估標準適當性、績效審計人力及經費、被審核機關配合度等項。
　　根據上述研究評估結果，研提十二項政策建議如下：
一、修正審計人員任用法規，擴充專業背景之多元性。
二、系統化專業訓練，培育優質績效審計人力。
三、研議調整組織分工，提升績效審計執行能力。
四、推動廢除決算最終審定制度，挹注資源於績效審計工作。
五、督促儘速完成整合性內部控制機制，落實政府治理責任。
六、持續推動風險導向審計，並追蹤考核其成效。
七、督促建構適當之績效評估標準，強化績效管理與課責。
八、持續展現審計機關價值，爭取人事及經費獨立。
九、妥善運用民間資源，彌補審計人力及專業之不足。
十、解除法規不合理限制，提升績效審計報告品質。
十一、重視審計行銷，強化與立、監兩院之協力合作關係。
十二、提供加值審計服務，建立與被審核機關間良善之互動關係。

關鍵字

績效審計 ； 政策執行 ； 執行力

並列摘要

The book of On Reinventing Government written by Osborne and Gaebler was published in 1992, which stirred up the atmosphere of government reinvention. The ideological trend of new public administration emerged as the times require, and the governmental performance administration system was emphasized seriously, which is focus on the organization administration and resources allocation. However, the audit function of government was transferred, from the financial audits which traditionally focus on the compliance and legality of public expenses to the performance audit which focus on the administration performance of government.
　　The effect of governmental performance audit should be determined based on the maturity of the execution conditions of all key factors which have the influence on the implementation power of audit authority. With the literature analysis, the research concludes ten key factors which possibly have the influence on governmental audit performance. Based on the above, to proof the research with depth interviewing method and find that the factors with the best maturity of execution condition include approval degree of auditors, importance degree of supervision authority; The factors with passable or improved maturity of execution conditions include professional skills of auditors, operation mode of performance audit, integrity of laws and regulations, connection with external resources, importance of legislative authority; and the factors with the execution conditions maturity which should be broken through include the design of audit system, appropriateness of assessment standard, manpower and funds of performance audit, and cooperation degree of the authority which is under examination and audit.
　　To research and propose twelve policy proposals below based on the above-mentioned research and assessment results.
1.To modify the appointment laws and regulations of auditors for expanding the pluralism of specialty background.
2.To execute the systematic professional training for cultivating the qualified performance auditors.
3.To research and discuss the adjustment of organization division for promoting the executive ability of performance audit.
4.To motivate the abolishment of final examination and approval system for pouring the resources into the performance audit works.
5.To push the completions of integrated internal control system for carry out the administration responsibility of government.
6.To push the risk oriented audit approach for tracing and assessing the performance.
7.To push the establishment of available performance assessment standard for strengthening the performance administration and obligation.
8.To demonstrate the value of audit authority constantly for striving for the independence of personnel and funds.
9.To adopt the folk resources properly for making up the insufficiency of auditing manpower and specialty.
10.To abolish the unreasonable limitations of laws and regulations for promoting the quality of performance audit report.
11.To attach importance to the audit marketing and strengthen the cooperation relationship with Legislative Institution and Supervision Institution.
12.To offer the value-added audit service for establishing the excellent interactive relationship with the authority which is under examination and audit.

並列關鍵字

performance audit ； policy execution ； implementation power

參考文獻

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