The Study On Reformation for Our Government Auditing System

• Main Authors: Liu, Che-Hsiu, 劉則秀
• Other Authors: L.H.Ho
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/40437475931555034933

碩士 === 中華工學院 === 工業工程與管理研究所 === 85 === In Accordance with the Constitution of our government, auditing operation is executed by a particularly established institute, namely theAuditing Department of Control Yuan, which performs the systematicexaminations and corrections for the legal budgets and financialmanagement of all government authorities in order to prevent briberies, toevaluate management efficiency and to make positive suggestions for improvement so that both public and government benefit is to be protected.Our government auditing system was first esablished in 1911, at the beginning of Republic of China. In 1972 a revision has once been made onauditing rules and regulations for examination and correction of governmentfinancial management such as construction projects, buying and selling of public properties.In 1975 the laws for the organization of Auditing Department were revised. However, for almost twenty years, the political situation has gone through great impact, economic development has gained world-wide admiration while our government auditing system which has remained nothing changed very much, soon has become obsolete and unable to catchup with the world trend to adapt the needs of the modern changing world.Eventually our auditing institute has become as if nothing but a rubberstamps for administration authorities, failing to perform its obligation and functionThis article emphasizes on the study, intrinsically within currentauditing system, of auditing measures, auditing institute organization, andauditors professional efficiency to make positive suggestions for improvement so that our government auditing system will be up-dated in itsadaptability to meet the need of the changing world situation and up-gradedin its efficency to keep abreast with well-developed countries in the modern world.