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 the application regulations of the review (budget method, decision algorithm, accounting method, review method, government procurement method), and combine the analysis of relevant business issues to integrate and understand. Learn how to effectively study and review the application rules, strengthen the foundation of the assessment of public employment, and cultivate the ability of government or private enterprises to work in practice.
2. Course content:
The functions of government auditing are: (1) Review of financial income and expenditure and assessment of assessment of financial performance (II) Review of financial (item) Loss of financial (item) and verifying financial responsibility. Budget is the government's pre-financial income and expenditure plan, and the calculation is the subsequent financial income and expenditure report. Therefore, the budgeting method stipulates the planning, editing, reviewing, and execution of government budgets. As for the calculation, production, review and announcement of the budget execution results, It is a range of decision algorithms; where the budget plan , the decision-making and execution are the rights of the administrative department. The budget review is the right of the Legislative Department. The supervision and assessment of the budget execution is the right of the supervisory and the review of the supervisory authority for the review. The review report must be submitted to the Legislative Yuan. , and each other forms a functional system of government division, checks and balances.
How can the function of government auditing responsibilities be effectively exploited? The review law contains various review regulations for ordinary public, special public, public business and financial affairs, and is a basis for review. The auditors must also review the conference report compiled by various government agencies, which shall be in accordance with the provisions of the conference law and the conference system; the conference law shall be arranged to handle various conference affairs, including the conference system, conference procedure, and internal Regulations on review, membership, etc.
The government's expenditure is a relatively high proportion of the "engineering, financial, and labor" purchases. Due to the limited scope of the "Computer-related Surgery Engineering and Purchase Customs and Changes and Sales Financial Inspection Regulations" in the past, it is not up to the needs of the times, and in order to meet international requirements, Establish fair and open procurement procedures , to ensure the quality of the purchase. The government procurement law will adopt bidding, bidding, contract management, acceptance, disputes, application, and rules and other matters, and has set a more clear and complete rule. Private enterprises or institutions are participating in the government procurement process of bidding. 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.審計部(財務審核、總決算審核、績效審計)、行政院主計總處(預算、決算、會計)、行政院公共工程委員會(政府採購業務)網站資料訊息。
2.黃鈺華、蔡佩芳(2019)，政府採購法解讀─逐條釋義(第七版)。台北：元照出版公司。
3.行政院公共工程委員會(2020)，政府採購法令彙編(第33版)。台北：行政院公共工程委員會。
4.主計月報社(2011)，預算法研析與實務。台北：主計月報社。
5.主計月報社(2013)，決算法研析與實務。台北：主計月報社。
Main reference books/data
1. Teaching materials for the course teacher
2. Review method, government procurement method, budget method, decision algorithm, accounting method
Other reference books/data
1. Review department (financial review, general calculation review, performance review), executive director general office (budget, calculation, meeting), executive director public works committee (government procurement business) website information information.
2. Huang Lihua and Cai Peifang (2019), interpretation of the government's purchasing law - one by one (seventh edition). Taipei: Yuanzhao Publishing Company.
3. Executive Yuan Public Works Committee (2020), compiled by the Government Purchase Act (33rd Edition). Taipei: Executive Yuan Public Works Committee.
4. Mainly planned monthly news agency (2011), budget method analysis and practice. Taipei: Mainly planned monthly news agency.
5. Mainly plan monthly news agency (2013), determine algorithm analysis and practice. Taipei: Mainly planned monthly news agency.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考試期中考試 Midterm exam |
35 | |
| 期末考試期末考試 Final exam |
35 | |
| 課堂出席與平時研讀課堂出席與平時研讀 Class attendance and regular study |
30 |
