論歐洲審計院及歐盟審計機關在歐洲經濟發展中的功能與影響∼
以歐洲主權債信危機國家為例

孫艾雯

doi:10.6846/TKU.2014.00296

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論歐洲審計院及歐盟審計機關在歐洲經濟發展中的功能與影響∼ 以歐洲主權債信危機國家為例

On the functions and influences of the European Court of Auditors and the European SAIs in the European economic development ~An Example of the European debt crisis

孫艾雯 , Ph.D　　Advisor：陳雅鴻　　

繁體中文 DOI： 10.6846/TKU.2014.00296

歐洲聯盟；歐洲審計院；最高審計機關；主權債信國家； European Union ； European Court of Auditors ； Supreme Audit Institutions ； Financial Debt Countries

Abstract │ Reference (247) │ Altmetrics

Abstract 〈TOP〉

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The European financial crisis, also known as the European debt crisis, originally began by December 2009 in Greece. On the next year, countries in the Euro zone also had the same debt problems, like Portugal in January, and Ireland, Italy and Spain in February, caused the same crisis’s one by one. It was not only a European financial crisis, but also caused a global financial panic. The European Union, the IMF and the other international organizations had to provide financial programs and measures to ease these countries’ fiscal embarrassments and stabilize the global financial market. 
If the Supreme Audit Institutes (SAIs) of these countries, who had debt crisis, could well execute their duties, such as monitoring governmental finance for the people and make it public and transparency, it could save government’s unnecessary expenses and maximize the effectiveness of distributing national resources. Furthermore, it can prevent and eliminate corruption and fraud by making recommendations on improving financial expenses, distributing resources, enhancing efficiency and promoting economic growth. Therefore, the performances of the SAIs of these countries who had debt crisis should be included into the studies of the crisis.   
In addition, as the external auditor of the EU system, if the European Court of Auditors could found the problem through immediate auditing, collecting information provided by all the members, and working closely with the SAIs of all the members, it could possibly prevent the crisis or, at least, reduce the impact of the crisis.     
In other words, from the perspective of complete audit functions, due to the SAIs of the countries who had deft crisis were able to collect incomplete or partly financial reports from the authorities, they could not alert that the authorities had provided inaccurate financial reports, and fail to practice their duties as auditors. In the meantime, as the gatekeeper of the EU, the European Court of Auditors did not aggressively work with the members, nor audit the financial status of the countries who had crisis, due to its limited authority. It did not only fail to reach the EU system’s expectation, but also fail to prevent the crisis.

Reference ( 247 ) 〈TOP〉

中華經濟研究院（2011），二ｏ一ｏ年國際經濟情勢，台北：行政院經濟建設委員會經濟研究處。
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連結：
李貴英（1999），阿姆斯特丹條約關於歐洲聯盟機構改革事宜之評估，問題與研究，台北：政治大學國際關係研究中心。
連結：
邱垂泰（2007），歐洲聯盟2007-2013多年期預算架構之研究－財務預算及制度分析，國家發展研究，台北：國立台灣大學。
連結：
周柏澍（2002），政府審計制度改革之研究，元智大學管理研究所論文。
連結：

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