立法论视野下的台湾审计制度——以台湾审计制度立法的发展为研究视角

Research on Taiwan's Audit System from Perspective of Legislation

台湾地区是亚洲经济腾飞的四小龙之一,其完备的审计法制大抵充任着"监督预算执行、审核财务收支与审定决算、稽查不法、考核财务效能以及核定财务责任"的角色,台湾地区审计制度大多围绕着立法论而展开,保障着经济顺利有序地发展。台湾地区政府审计由传统的财务合法性审计,朝向兼重财务效能性的绩效评估审计,这可说是台湾地区审计制度的立法形成与发展完善的一大进步。

Being one of the four little dragons of Asia, Taiwan＇s well-established audit system probably plays a role of ＂monitoring the execution of budget, auditing financial revenue and expenditure and financial accounts, checking illegal activities, assessing financial performance, and certificating financial responsibili- ty＂. Taiwan＇s audit system circles around the legislative theory to ensure smooth economic development. Taiwan＇s government audit develops from the traditional financial audit to evaluation audit emphasizing effectiveness and efficiency of financial performance, which is a big step to the perfection of the legislation of audit system in Taiwan.