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    题名: 我國政府審計業務外包決定因素初探
    其它题名: The Determinants on Outsourcing of Governmental Audit Services in Taiwan
    作者: 張寶光
    贡献者: 淡江大學會計學系
    关键词: 政府審計;委外辦
    日期: 2005-05-28
    上传时间: 2011-10-20 13:39:51 (UTC+8)
    出版者: 中華教育學會
    摘要: 適合委外辦理。於民國 93 年 2 月間,本研究以獲自我國中央及地方的審計及主
    計機關 417 個有效樣本進行分析。主要結果顯示,多數政府主計及審計人員均有
    甚高支持我國審計業務外包之傾向。無論是整體樣本或各分群之結果,管理制度
    因素對政府審計外包意願均無顯著之影響,而執行成效則均為顯著為正之影響因
    素,至於法令規定因素雖呈顯著為負之影響,但結果較不一致。較適合委外的審
    計業務有勞務之委任或僱傭作業、工程定作作業、及財物之買受、定製、承租作
    業等,機關單位別則為公有營業機關,而審計類型則屬績效審計。本研究結果或
    可提供主管機關再考量是否放寛審計法對政府審計業務外包範圍的參考。
    This study examines important factors that governments may consider when they
    decide to adopt outsourcing of their auditing services. Regarding factors of
    importance, they are divided into three aspects as follows: On the aspect of laws and
    decrees, the most important item is that auditing authorities should have related laws
    and decrees to specify rights and obligations the mandated should take. On the aspect
    of supervisory system, the most important item is that the auditing report by the
    mandated should be checked and approved by auditing authorities. On the aspect of
    effects of implementation, the most important item is that outsourcing of auditing
    services should be able to help supervisory functions of auditing authorities. Most of
    respondents thought that custom-made operations in construction or engineering
    projects are more suitable for outsourcing. Public business agencies are more suitable
    government units for outsourcing of auditing services. Performance auditing services
    are more suitable type of business or service for outsourcing of auditing services.
    Receiving applications publicly and then decided by professional committee and
    Ministry of Audit is most suitable way to select the mandated.
    關聯: 當前會計理論與實務研討會論文集,19頁
    显示于类别:[會計學系暨研究所] 會議論文

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