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題名 | 我國政府審計制度演進之研究=The Study of Our Country's Government Audit System Evolution |
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作者姓名(中文) | 宋惟美; | 書刊名 | 高雄科學技術學院學報 |
卷期 | 27 1997.12[民86.12] |
頁次 | 頁257-278 |
分類號 | 564.992 |
關鍵詞 | 臺灣; 政府審計制度; |
語文 | 中文(Chinese) |
中文摘要 | 本文以我國歷代官制為背景,撮要提出御史等官職兼任審計工作之制度;迨至 民國建立,審計工作一改舊制,至民國三十六年一月一日我國憲法公布,同年十二月二十 五日施行,審計權於憲法中明定隸屬監察院,審計長由總統提名經立法院同意任命之;監 察院下設審計部,省(市)設審計處,特種公務機關,公營事業機關設審計室,分別執行 審計工作。 我國在專制時代,審計工作,是為君王監督財政收入及支出,民國後,一如各民主國 家,審計權獨立行使,為全國人民監督審計政府的收支決算,故審計權貴在獨立行使其職 權,不受干預。 本文並引述美英法日等國之政府審計制度,與我國審計制度作一比較。 英法日等國,在君權時期,審計權均係為君王服務,並由行政權兼任﹔後至民權時代 ,實施三權分立之中央政治制度,審計權乃歸國會,美國亦然,審計長於年度終了向國會 提出審計報告,但如上年度發出支付命令之有關部長,至年度終了,審計長向國會提出審 計報告時,該部長已去職,則其將無從追究,是為其一大缺失。 本文於結語中特別強調不論我國審計權隸屬於監察院或立法院,總以獨立行使為要。 關於審計長任期,美國審計長任期為十五年,英國審計長為終身職,法國審計長任職五年 後改為終身職,而日本會計檢查院院長(同其他國家審計長)任期七年,可連任一次,而 我國審計長任期只有六年,任期較短,應予延長。 |
英文摘要 | This paper is to study the system of censors, who worked concurrently on audit in every dynasty's government civil se-ice system of our country . When ROC was established , the old system of audit work changed . Our country's constitution was announced on January 1st , 1947 , and started to be implemented on December 25th of the same year . Since that time , audit right was regulated to belong to Control Yuan according to Constitution . Chief auditor is nominated by the president and agreed to by Legislative Yuan ; in Control Yuan , there is a Ministry of Audit ; in province ( municipality) . there is a National Audit Office ; in special government agency and state - run enterprises there is a branch of audit office . All these offices implement audit work . During monarchy period of our country , audit work is the tool with which sovereigns supervise financial revenues and expenditures . After ROC was established , just like other democratic countries , audit right has been independently implemented , and all the people supervise government's final account of pay. So audit right focuses attention on independent implementation and is not interfered This paper also studies the audit system of USA , England , France, Japan , and compares them with our country's audit system . During the monarchy period of England , France , Japan , audit right was for serving sovereign and was worked concurrently by Executive Power . Later during the democracy period , under three - power system , audit right belongs to Congress , same as USA ; chief auditor reports to Congress at the end of the year . But if the minister issued pay warrant last year , at the end of the year, chief auditor reported to Congress and that minister was quitted already , then no methods could be used to charge . It's a big weakness This paper comes to the conclusion that especially emphasize no matter how audit right belongs to Control Yuan or Legislative Yuan , independent implementation of audit right is most important . Regarding to chief auditor's appointment time , USA is 15 years ; England is the perpetual ; France is after five years and changed to be the perpetual ; Japan is after seven years and chief auditor can vote to work seven years continuously (same as other countries's chief auditors). Our country is only six years. The appointment time seems shorter. It should be prolonged. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。