一、課程目標：
瞭解審計應用法規(預算法、決算法、會計法、審計法、政府採購法)的內容與意旨，並結合實務相關問題之分析，以融會貫通。學習有效研讀審計應用法規之方法，加強因應公職考試之基礎，並培養政府或民營企業實務工作之能力。
二、課程內涵：
政府審計的功能在於：(一)審核財務收支與審定決算(二)考核財務效能(三)稽查財務(物)違失與核定財務責任。預算乃是政府事前的財務收支計劃，決算則為事後的財務收支報告，所以預算法規範政府預算之籌劃、編造、審議、成立及執行，至於預算執行結果之決算編造、審核及公告，則是屬於決算法之範疇；其中預算籌劃、預決算編造與執行係行政部門之權責，預算審議則為立法部門之職權，而預算執行之監督考核，為監察院審計之職權，決算經審計機關審核完成，尚須向立法院提出審核報告，彼此構成政府分權制衡之功能體系。
政府審計職權的功能如何有效發揮？在審計法之中訂有普通公務、特種公務、公有營(事)業與財務之各項審計規定，做為審計事務的依據。審計機關也須審核政府各機關編製的會計報告，此報告應依照會計法及會計制度之規定；會計法就是訂有政府及所屬機關如何辦理各項會計事務，包括會計制度、會計事務程序、內部審核、會計人員等之規定。
政府的支出有相當高的比例需要辦理「工程、財務、勞務」之採購，鑑於過去「機關營繕工程暨購置定製變賣財務稽查條例」範圍有限，不敷時代需要，且為了符合國際要求，建立公平、公開之採購程序，確保採購品質，政府採購法將採購之招標、決標、履約管理、驗收、異議及申訴、罰則等事項，訂定了較為明確而完整之規範，民營企業或機構在參與投標政府採購過程，也有公正的競爭規則可以遵循。
1. Course objectives:
Understand the content and purpose of audit application laws (budget law, accounting law, accounting law, audit law, government procurement law), and combine it with the analysis of practical issues to achieve a comprehensive understanding. Learn how to effectively study audit application regulations, strengthen the foundation for public service examinations, and cultivate the ability to work in government or private enterprises.
2. Course content:
The functions of government auditing are: (1) to review financial revenues and expenditures and review final accounts; (2) to assess financial performance; and (3) to inspect financial (material) violations and determine financial responsibilities. The budget is the government's financial revenue and expenditure plan in advance, and the final account is the subsequent financial revenue and expenditure report. Therefore, the Budget Law regulates the planning, preparation, review, establishment and implementation of the government budget. As for the preparation, review and announcement of the final accounts of the budget execution results, It falls under the scope of the decision-making law; among them, budget planning, preparation and execution of budgets and final accounts are the powers and responsibilities of the administrative department, budget review is the power of the legislative department, and the supervision and assessment of budget execution is the power of the Control Yuan audit, and the final accounts are audited After the agency review is completed, a review report must be submitted to the Legislative Yuan, forming a functional system of government decentralization and checks and balances.
How can the functions of government audit powers be effectively exerted? The Audit Law stipulates various audit regulations for general public affairs, special public affairs, public enterprises and finance, which serve as the basis for audit affairs. The audit agency must also review the accounting reports prepared by various government agencies. This report should be in accordance with the provisions of the accounting law and accounting system. The accounting law stipulates how the government and its affiliated agencies handle various accounting affairs, including accounting systems, accounting procedures, internal Regulations for auditing and accounting personnel, etc.
A very high proportion of government expenditures require procurement of "engineering, finance, and labor services." In view of the limited scope of the past "Financial Audit Regulations on Institutional Maintenance Projects and Purchases and Customized Sales," which did not meet the needs of the times, and in order to comply with international requirements, Establish a fair and open procurement procedure to ensure procurement quality. The Government Procurement Law stipulates relatively clear and complete regulations on procurement matters such as bidding, awarding, contract performance management, acceptance, objections and appeals, penalties, etc. Private enterprises or institutions When participating in the bidding process for government procurement, there are also fair competition rules that can be followed.
主要參考書籍/資料
1.任課教師自編教材
2.審計法、政府採購法、預算法、決算法、會計法
其他參考書籍/資料
1.黃鈺華、蔡佩芳(2017)，政府採購法解讀─逐條釋義(第六版) 。台北：元照出版公司。
2.審計部、行政院主計總處(預算、決算業務)、行政院公共工程委員會(政府採購業務)網站資料訊息。
Main reference books/materials
1.Teachers prepare their own teaching materials
2. Audit Law, Government Procurement Law, Budget Law, Accounting Law, Accounting Law
Other reference books/materials
1. Huang Yuhua and Cai Peifang (2017), Interpretation of the Government Procurement Law-Article-by-Article Interpretation (Sixth Edition). Taipei: Yuan Zhao Publishing Co., Ltd.
2. Information from the websites of the Audit Department, the Accounting and Accounting Office of the Executive Yuan (budget and final accounts business), and the Public Works Committee of the Executive Yuan (government procurement business).
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中報告(書面)期中報告(書面) Interim report (written) |
30 | |
| 期末考試期末考試 final exam |
30 | |
| 課堂出席與平時研讀課堂出席與平時研讀 Class attendance and daily study |
40 |
