| Summary: | 碩士 === 開南大學 === 財務金融學系 === 97 === Abstract
When faced with China’s military threat, there is a need for Taiwan to maintain a higher figure of defense budgets over the recent years. Yet with rising public concern, the people of Taiwan are also increasingly scrutinizing the national defense budgets’ utilization process, utilization results and financial resources, compelling the Legislative Yuan and the Audit Department to take to a stringent approach to monitoring the management of defense administration, emphasizing more than the legitimacy of financial resource utilization, but also focusing on the efficiency and performance of defense budget utilization. As a result, a critical issue has surfaced in terms of how best to excel the armed forces’ internal control function.
The study aims to explore the deficiency factors in the financial management operates broaching from the aspect of the armed forces’ internal control by showcasing select case examples on the armed forces’ major financial downfalls. The thesis is built upon the foundation of internal control theories, adopting also the quantitative interviews for in-depth exploration of the subject, to devise recommendations for a direction in the armed forces’ internal control, which would provide a reference point in strengthening the military agencies’ internal control mechanism in the future.
The study findings unveiled the main reason behind the occurrence of deficiencies in the armed forces’ internal control mechanism lies in that when a company accepts a mission, varied interfering factors tend to steer the execution unit to certain acts of cutting the corner in search of a smooth implementation of the project. Lastly, the study findings propose a focus of the improvement mechanism, which consists of eight elements, which encompass solidifying the project mobilization, strengthening the budget execution, abiding by the operating procedures, strengthening the internal control mechanism, instilling a high-risk units’ review roster, excelling the internal audit mechanism, instilling the operating procedures, curtailing financial discrepancies, upholding financial information transparency, enforcing the personnel evaluation, curtailing fraud from occurring, continuing with the roaming lectures, enforcing the reporting mechanism, cutting down the risk factors.
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