A Empirical Study of Performance Audit in R.O.C

• Main Authors: HSUN-LIEN LIANG, 梁勳烈
• Other Authors: YUN-JIE LEE
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/80210873444818612563

碩士 === 國立東華大學 === 公共行政研究所 === 91 === Abstract The aim of this project is to review the government's Budget Examination System, including the correlation between the budget and the examination of policy implementing. What is the influence of the Performance Audit on our Budget Examination in the past decade? And what are the outcome and the limitations of the Performance Audit? Finally, according to the assessment, we will sort out solutions to those problems in order to foster a performance-oriented and responsible government. A budget is an official report which is presented in numbers. The budget examination and performance audit is an important but ignored parts of the system of the financial management in a government. As a budget, which involves in the distribution of benefit, is a political issue, the budget-related topic is a main research area in the academic. Even if there are many contemporary budget theories, such as rational budgeting model, incremental budgeting, role theory, maximizing budgeting model, and so on, the theories about Budget Examination are rare and often ignored. Although our government implements financial integrated organization, the function of Performance Audit could not work well. It is a great pity for the whole system of our government's financial management. This research program is attempted to analyze the reasons of its failure by history documentary analyze of qualitative approach, and interview with key person, and by questionnaire method & statistical analysis of quantitative approach. The steps that we take is generally as the historical system analysis, gathering governmental document, interviewing method, and compare the Budget Examination System of the developed countries. By employing the integrated research design, this research also analyzes the key factor influence the malfunction and the implementation. Finally, we would like the results of this research could contribute to the government's budget examination, performance Audit and the actual budget system, and could also provide the decision-makers with some political inspiration. Key Word：Performance Audit、Budget Examination、Actual Budget System、Government Reengineering、Performance Evaluation、Maximizing Budgeting Model 、Accountability-oriented。