公務部門健全內控管理防治貪瀆行為之研究

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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 , Masters　　Advisor：蔡揚宗　　

繁體中文

貪瀆；防治貪瀆體系；內控管理； corruption ； anti-corruption apparatus ； internal control

Abstract │ Reference (128) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

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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.

Reference ( 128 ) 〈TOP〉

4. 內部稽核執業準則。台北：中華民國內部稽核協會，2005年12月。
連結：
5. 公開發行公司建立內部控制制度處理準則。台北：行政院金融監督管理委員會，2005年12月。
連結：
17. 陳慶財，「我國行政機關建立內部稽核制度之研究」，台大管理學院高階公共管理組碩士論文，2005年1月。
連結：
18. 葉晏綾，「新加坡廉政建設之研究」，國立暨南國際大學東南亞研究所，2005年4月。
連結：
5. Dayton Bruce W., Managing Crises in the Twenty-First Century ,International Studies Review, ( Jun, 2004), p. 165.
連結：

Times Cited (1) 〈TOP〉

梁式榮(2009)。儒家文化與貪腐犯罪之關係。臺北大學犯罪學研究所學位論文。2009。1-135。

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