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碩士論文公告區 |
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| 年度： | 92 | |
| 姓名： | 蔡進勝(TSAI CHIN-SHENG) | |
| 論文題目(中)： | 審計作業對政府採購法實施後公共工程執行情形影響評估研究 | |
| 論文題目(英)： | Influence Of Auditing Procedure On Public Project After Implementation Of Government Procurement Law | |
| 摘要(中)： | ||
| 「政府採購法」業於民國八十八年五月二十七日正式實施。公共工程執行情形評估，其評估的正確與否，直接影響執行的正確性；公共工程執行情形評估，雖然坊間相繼提出甚多解決方案，但存有一些盲點。 本研究係針對政府採購法實施後，審計機關稽察各機關學校公共工程行政作為與執行情形為主。評估影響因素，經指導教授指導設計完成，首先以全國各大專院校任教「營建管理」的學者為問卷調查對象，調查完竣，再以審計部及所屬各審計處、室的實務界專家為問卷調查對象，調查結果利用層級分析法（Analytic Hierarchy Process簡稱AHP）驗證財物審計實務，並且應用Excel統計電腦軟體，精確求得權重值，加以剖析、討論，另本研究實務驗證結果，並與行政院公共工程委員會九十二年編印「政府採購法施行三週年成效調查報告」結果，做研析、比對。 經本研究調查結果，權重值在0.5以上者有：內部控制、績效性審計、督導管理、成本管理、預算執行等五項影響因素，究其事實，對於政府施政，審計機關應以效益為導向，並對前述影響因素，加強評估；另行政機關於辦理各項公共工程，仍有：品質有節省工料、有久未驗收結案、安衛環保設施欠佳情事發生，行政機關應對制度規章、驗收結案、安衛環保等加強辦理，並應遵行計畫、實施、查核、處置（Plan-Do-Check-Action，簡稱PDCA）作為，透過行政機關的檢討與審計機關的建議，方能達到完整、合理，才可獲得公共工程執行更大績效。 |
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| 摘要(英)： | ||
| The main purpose of this study is to determine and study all the influential factors for evaluating the performance and effectiveness of pubic projects carried out by the governments and pubic schools in accordance with the current 「Government Procurement Law」.This law was recently officially implemented by the authorized bureau of The Republic of China（Taiwan）in May 27,1999. The influential factors included in this research were first selected by the anther and the were studied and finalized based on the comments from his thesis advisor and also from a group of invited prominent professors in the field of construction management from the universities throughout the country. The final selected influential factors were then used to develop a survey form designed in particular to meet the need of this study. The survey was sent to and completed by repellent auditing personnel from selected government agencies and public schools. The results of the survey were analyzed using the「Analytic Hierarchy Process, AHP」 and then were examined and verified based on the results of a government report published in 2003 by “Executive yuan” regarding the effectiveness of public projects after the implementation of the current「Government Procurement Law」. The results of the study revealed that the mast influential facto is enhancing the effectiveness of public projects include: |
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| 檔案： | 沒有相關檔案 | |
| 相關連結： | http://ethesys.lib.cyut.edu.tw/ETD-db/ETD-search-c/view_etd?URN=etd-0727104-031257 | |