公務部門健全內控管理防治貪瀆行為之研究

A Study on Internal Control as a Key Element of Anti-corruption Efforts in the Public Establishment

汪兆華(Jaw-Hwa Wang)

指導教授 ： 蔡揚宗

國立臺灣大學/管理學院/高階公共管理組/碩士(2006年)

https://doi.org/10.6342/NTU.2006.10344

摘要

當前國際競爭日益激烈，各國政府莫不努力建立廉能政治，以確保持續競爭優勢。經深入探討我國，以及舉世公認的清廉國家－北歐芬蘭、丹麥、瑞典、挪威等四國，與亞洲新加坡、香港－之防治貪瀆體系發現，我國在肅貪法令、組織、執行人員，以及議會監督、媒體資訊自由等方面，具有相當的優勢條件，應足以達成肅貪目標；惟又欠缺全民一致「以貪為恥」的政治文化，及權責階層肅貪到底的決心等關鍵因素，致令績效未符國人期望，而亟待加強推行。茲綜整研究結論與相關建議如下：
一、研究結論：
建立完善之肅貪體系，才是達成政府廉能的基礎；它的構成要件是：
（一）領導階層肅貪的決心。
（二）健全的肅貪法律。
（三）司法機關獨立訴訟與審判；相關機關密切配合執行肅貪。
（四）各公務部門良好的內控管理。
（五）全民反貪的政治文化，全力支持肅貪。
（六）嚴懲貪瀆；另需有適當之薪津福利措施，以消彌「貪念」。
（七）資訊公開、媒體監督。
（八）防止政黨貪腐。
二、相關建議：
（一）對政府權責機關：
明確展現政府的肅貪決心、儘速完成修法賦予執行肅貪者特別的權力、建立全民反貪的政治文化。
（二）對各公務部門：
機關首長親自或指定副首長統合政風、人事、會計、研考、督察及業務等單位，定期或不定期召開「內控管理聯繫會報」，落實推動：
1.加強宣導教育，鼓勵檢舉不法，建立「以貪為恥」的組織文化。
2.強化風險管理，對具有易涉及貪瀆、舞弊因子之單位與人員，加強考核。
3.全面執行監督工作，加強查察罅隙，確實維護機關內部清廉純淨。

關鍵字

貪瀆 ； 防治貪瀆體系 ； 內控管理

並列摘要

Today’s world is marked by increasingly intense competition and it is little wonder governments across the world are also vying with each other in many areas. As part of their efforts to seek or maintain their sustained competitive advantages, many countries are giving priority to good governance and clean government. This thesis examines the anti-corruption efforts of the Republic of China on Taiwan and compares them with those of Finland, Denmark, Sweden, and Norway, the four Scandinavian nations noted for clean government, as well as with those of Singapore and Hong Kong in the Asia Pacific. The examination shows that Taiwan has its advantages in terms of anti-corruption laws, organization, law enforcement workforce, congressional supervision, free media, and right to information. Technically, Taiwan is in a good position to enforce anti-corruption laws. But the problem is with Taiwan’s political culture: some quarters of the Taiwan society do not necessarily deem corruption a dishonor and the powers that be does not have enough political will to carry through anti-corruption campaigns. Hence, the government’s anti-corruption bids often fail to achieve satisfactory results.
What follows is a summarization of the main points and recommendations of this thesis:
1. Main points: Establishing a robust anti-corruption apparatus is crucial to achieving clean government. The key components of the apparatus are:
(1) Political will of the government leadership.
(2) A set of sound anti-corruption laws.
(3) A judiciary that tries and functions independently; inter-agency collaboration in cracking down on graft.
(4) Good internal control within each official body.
(5) A political culture that is vehemently against corruption and backed by the civil society and the people.
(6) Inflicting severe punishments on perpetrators of corruption; increasing benefits and compensations for public servants to minimize potential motives for corruption.
(7) Public disclosure of information; media supervision.
(8) Preventing political parties from corrupting.
2. Recommendations:
(1) Recommendation concerning the government: The government leadership and the authorities concerned need to exhibit their political will to stem corruption by amending the laws to vest the law enforcement agencies with special powers and promoting an anti-corruption culture.
(2) Recommendation concerning the public establishment: The head or deputy head of a given official body should summon an internal control meeting periodically or as circumstances dictate. Representatives from government ethics, personnel, accounting, research and development, internal affairs, and related departments/ sections within the organization are required to attend the meeting. The main goals of the meeting are:
a. Advocating clean government, encouraging reporting of wrongdoings, and promoting an organizational culture that detests corruption.
b. Improving risk management; tightening control on units and personnel that are susceptible to corruption practices.
c. Conducting comprehensive regulatory oversight; focusing on possible vulnerabilities to ensure a graft-free environment.

並列關鍵字

corruption ； anti-corruption apparatus ； internal control

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