| Summary: | 碩士 === 銘傳大學 === 公共事務學系兩岸關係與安全管理碩士在職專班 === 102 === Nowadays the financial operation system of government is managed by the public treasury or deputy public treasury. These agencies are in control of the account expense and receipts of the government. Cashier plays an important role in the facilitation, security, and guardian of public money. It also plays an important role in establishing internal financial control mechanism. Some reasons for corruption or other illegal behavior including deviation of ethic, morality, value, of the personal incomplete regulations, differences in acknowledgement, dysfunction the internal control mechanism, and so on. The purpose of this study focuses on the research of corruption occurring in cashiers, and the motivations and reasons behind the corruption. Furthermore, the author proposed strategies for prevention.
This study was done by means of literature review and individual interviews. The author examined the relevant theories on corruption behavior, including rational choice theory, routine activity theory, new opportunity theory, a general theory of crime, and general strain theory. The author also analyzed some financial fraud cases involving. Additionally, she chose 6 accounting personnel and interviewed individually. These 6 interviewees are mainly from the fields of cashier, budget, statistics, and audit.
By this study, the author has made the following discoveries: First, the motive of corruption includes the individual’s need for money, failed investments, moral deviance, seniority, and work experiences. Besides, if one lacks of self-control and is easily lured by money, he or she might be inclined to act illegally when faced with the financial need, the lack of monitor, giving the opportunity. Last but not least, the author found that although the current laws and regulations in place are complete , the internal control mechanisms have not been effective .
The study proposes the following suggestions. First, to improve the legal system. Second, to strengthen the internal control mechanism. Third, to implement a deputy system and rotation of positions. Fourth, to reinforce the training programs and public education using case study. Fifth, to integrate relevant operational systems.
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