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  • 學位論文

政府採購稽核執行成效之探討-以臺北市政府為例-

The estimate for efficiency of Government Procurement and Audit-Will follow the example of Taipei City Government-

指導教授 : 王隆昌

摘要


我國政府採購自民國88年5月執行至今已逾12年,採購稽核機制全面執行至今也近九年,透過採購稽核監督機制是目前最可重新檢視執行中或已執行完成之採購案件有無違失或疏漏,稽核係屬政府採購監督制度中重要的一環,制度的建立本身經過長時間的粹鍊已有一定的成效與水準,近年來審計機關及學界針對該項監督機制已多有進行深入之探討,並分別從制度、法規與執行層面,向主管機關提出諸多建議意見,現階段在主管機關督導及考核下,整體採購稽核監督機制雖已漸趨完備,並逐漸發揮其應有之功能,惟實際執行至今,其成效究竟如何?各機關學校之採購缺失是否因稽核而減少?在實務運作方面,現行的執行方式是否仍有改善及精進空間?本研究以「臺北市政府採購稽核」為例,透過統計分析,比對近(97~99)年各類採購稽核之執行成效。 研究結果發現,各機關缺失態樣並未因稽核而減少,反有增加之趨勢,各類缺失中又以招標階段所列最多,造成缺失不減反增之原因,除稽核人員素質提昇外,稽核之普及度不足及各機關學校採購人員不停異動是為主因。研究建議,為提升稽核執行成效,稽核小組之組織定位宜再整合、稽核之普及度與廣度有增強之必要、依缺失統計結果強調事前審查重於事後稽核之重要、應重新檢討採購人員輪調制度之合適性、對於現行之施工查核機制有必要適度結合工程部分之採購稽核,以收全面採購品質之功效,擴增全面監督之功能,另針對不同機關所辦相同類型之採購,宜成立專案稽核機制,累積並建立知識資料庫,供後續辦理者與稽核者雙向參採,現行之公共工程標案管理系統宜將工程之採購稽核結果納入建置。

並列摘要


The strategies of present Government Procurement has been made since May 1999 already more than 12 years. Meanwhile the practical skillful technic execution also almost 9 years long. During all accomplishment cases of above system to review if the current performances have failures or errors are essential. The policy of Government procurement and supervision system are most important factor among all regulations. In these recent years our government already experienced some relevant efficiency for a certain period. Our Audit organization and scholars also utilize all practical experiences to propose some concrete comments. Even if all functions of government supervision and procurement system are appearing appropriate conclusion. But if the effect of all practical execution are able to remain a consequent successful results are still need to be verified. Namely if all government supervision and procurement organizations concerning those business can be entirely cooperated with the goal without faults. Therefore this studies of the subject and motif in terms of evaluating the effectiveness through the comparison of collection and analyse gained the result as the conclusion were not anticipating the benefits. For instance it didn't lessen those faults because of the active operations of government supervision and audit of Taipei City Government couldn't meet the plan. On the contrary actually it incline to increase those faults more especially it occurs during the process of tenders opening. The scheme failed by reason of the quality of person in charge need to enhance their skills. The exchange of the person in charge too often is also one of the important reason. Therefore the proposals are as follows : A) The unit of all responsible persons to mission must integrate to be a firm and a well trained unit in order to promote the effectiveness of supervision and audit system. B) To enlarge the conditions of the system and educate relevant persons are important and necessary. Anyway to make all necessary arrangements in advance can always save a lot of waste in future. C) To invite engineering division to participate the supervision and audit business can also make the goal of all functions more appropriate.

參考文獻


[43]賴森本,「我國政府現行內部稽核體系的檢視」,內部稽核,第41期,民國92年1月。
[5]行政院公共工程委員會,「工程施工查核小組組織準則」,91年8月。
[1]尹宏文,「強化政府採購監督機制之研究」,世新大學行政管理學系碩士論文,98年6月。
[2]朱愓之,「重大公共工程列管機制與成效」,審計季刊,第27卷第3期,96年4月。
[3]行政院公共工程委員會,「採購稽核小組績效考核作業要點」。98年2月。

被引用紀錄


許嘉芫(2016)。稅捐稽徵機關採購內部監督機制整合與簡化之研究─以財政部臺北國稅局為例〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1303201714260252

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