| Summary: | 碩士 === 國防大學 === 法律學系 === 107 === The purpose of setting up administrative institution that are not bound by the traditional bureaucracy and be given certain autonomy in my country，implementing public affairs with a more professional, flexible, and efficient business model ,at the same time, it will achieve the benefits of reducing the size of government organizations and reducing government budget expenditures. However, the supervisory system for administrative institution, the legitimacyand appropriate mode of supervision of different government agencies at the higher level to the lower level,the principle is only lawful supervision, but the administrative institution is still of public institutions, and the executive is also in the scope of public affairs. Therefore, while pursuing flexibility, administrative institution must be supervised, both internal supervision, such as board of directors, supervisors and internal audit control system, and external supervision, such as legislative supervision , judicial supervision , external audit supervision , supervisory authority, auditing and certification of financial statements and public supervision of information disclosure should be established as a supervision mechanism with reasonable and appropriate density to ensure the setting purpose of administrative institutions.
National Chung-Shan Institute of Science & Technology has been transferred to an administrative institution, which brings Taiwan’s National Defense Industry into enterprise. In addition to the development of the national defense weapon system, National Chung-Shan Institute of Science & Technology should still accept the appropriate supervision and not have supervised restrictions to achieve the purpose of restructuring. Therefore, in order to analyze that weather the current supervision systems of National Chung-Shan Institute of Science & Technology are in compliance with administrative institution system or not. Actually, after we supervise the problem, we propose whether the supervision system is necessary or not necessary for adjustment, and it can be used as a reference for relevant supervision units or amend the law in the future.
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