Cognition of Financial Regulations and the Use of Public Funds

• Main Authors: Tsumg-Ming Kao, 高聰明
• Other Authors: Jen-Hui Hsu
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/62037752823091510746

碩士 === 世新大學 === 國際廉能治理碩士在職學程 === 103 === "Without rules, nothing can be done." Everything is operated by the reasonable principles. It is more important in the democratic society. For accomplishing this purpose, the prerequisite is making everyone reach the consensus about what are rules. The performance of the government depends not only on the well organized policies but also the efficient usage of public funds. Since government expense should restrictedly follow the projects, the related financial laws are established. In public sector, the public financial management and the financial administration detailed explain the revenue and the expense of the public money. They are also the principles and methods for the government to manage public money in order to produce the best possible results. Integrity governance is the symbol of the developed country and the goal that our government tries to reach for a long time. It is also the idea that government employees are expected to act and use public money appropriately and efficiently. Financial laws are drafted according to the principle and passed by the parliament. The laws are amended to reach the practice usage. The laws are supposed to be the best tools for the government to use public money legal and rational. However, we find most corruption cases involving project fabrication, accounting subject fabrication, price inflation, or reimbursement with fictitious receipts. The suspects range from the former president, the president of Yuan, parliament speakers, principals, professors to contract workers, drivers, or janitors. Their academic backgrounds range from PhD, Master, to junior high school or elementary school. What is the reason to cause this diverge? This study chooses different types of corruption, such as reimbursement with fictitious receipts, misunderstanding of the financial law, and violation the regulations of procurement, to discuss the understanding of the financial regulations and the interpretation of law’s application with analyzing the fact, summary of indictment, summary of judgment, and ground of decision. This study also probes into the academic discussions and public opinion to know why people have different cognition of financial laws. Why do people violate financial laws made and amended by the parliament? Why does the suspect misunderstand the financial laws? Why these cases do still happen after media exposure? Why does public have divergent understanding with financial laws? Is there any financial law simple and easy to understand? Is there any financial law corresponding to the practice necessity and everyone can comply with? How to draft these laws? How to conduct advocacy marketing? How to make this system immune from personal manipulation? How to avoid the controversy with emotion but not comprehension? To sum up, the purpose of this study is to make the usage of public money comply with the relevant provisions and accomplish the mission of bringing benefit to the society.