| Summary: | 碩士 === 國立臺灣大學 === 國家發展研究所 === 97 === “Assessing financial responsibility” is a very significant power of the audit authority of the R.O.C. Government, which means that the audit authority may assess the financial responsibilities of the employee of government agencies in case the audit authority discovered the behavior of the employee which caused the loss of the country, or the audit authority may reject the improper expenditure and command the government agencies to recover while the Audit Authority deemed the execution of budget of government agencies is against Budget Law and relevant laws and regulations. The financial or recovery responsibilities being assessed by the audit authority may be transferred under specific performance according to Audit Law. Therefore, the exercise of such power is related to the depth and width of the property liability of employees of all and different government agencies of the country. However, the thoroughly theoretical discussions about the legal principle and due process of law regarding to the exercise of “assessment of financial responsibility”, as well as the protections of employees of government agencies and the people concerned are rare. This thesis tries to give a canvass regarding to the insufficient regulations about the “assessment of financial responsibility”, power of rejection and recover procedure prescribed in Audit Law by literature analysis and legislation comparison and, to bring up amendment suggestions in order to accelerate the innovation of audit system of this country, which enables the audit authority plays the constructive role to supervise the government disbursement and watches on the people’s wallet. Besides, entitles the access for judicial relief regarding to the cases of assessment of financial responsibility and cases of rejections according to the due process of law and basic human rights protected by the Constitutional Law, and to submit the best legal solutions while the government agencies recover the rejected expenditures to meet the modern democratic principle of rule by law.
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