[[alternative]]Research on the Performance Impacts of the Mechanismof Internal Control and Risk Managementof Governmental Governance－A Case Study of Central Area of Taiwan

碩士商業教育學系[[abstract]]摘 要 近年來，我國競爭力在全球排名雖有不錯之佳績，惟政府部門政策華而不實且缺乏穩定性、財政惡化、官僚系統效率低落、公職人員貪污及政府支出浪費等，此均影響國家經濟力之興衰與競爭力之強弱。故建構完善的內部控制與風險管理機制，攸關政府施政績效之良窳，亦影響人民對政府公信力之信心。 本文參採美國COSO委員會2004年發表「企業風險管理—整合架構」，及行政院函頒「行政機關風險管理推動方案」、「風險管理作業手冊」，整理並設計出政府內部控制及風險管理機制重要性認知之問卷，並以中部地區政府機關實際從事稽核工作人員，對內部控制及風險管理機制之重要性認知程度，是否有助於政府治理績效的提昇，進行問卷調查之實證分析，以檢視COSO企業風險管理—整合架構之八大要素在政府機關之實際情況，並測量重要性認知對政府治理績效有利的程度。 研究發現，內部稽核人員對重要性認知與COSO中的整合架構相符，且具有高度認同感，重要性認知對於政府治理績效有正面影響。研究結果，對於政府建立相關內部控制機制與推動風險管理政策，提出建議如下： 一、整合現行內部稽核體系，提昇政府施政績效。 二、建立完善之政府治理、風險管理及內部控制制度，降低法令遵循風險。 三、落實政府改造之策略目標，提昇效率。 四、整體風險管理執行成效尚待提昇。 五、加強政府行政資訊揭露，以符治理透明化原則。 六、加強內部控制與風險管理之教育及宣導。 關鍵詞：內部控制、風險管理、政府治理績效[[abstract]]Abstract Although Taiwan has been one of the top countries in the global ranking of national competiveness these years, the government’s impractical policies, which, though seeming perfect, is in fact unreliable, the inefficiency of bureaucracy, the government officials’ corruption, and the waste of the government’s expenditure have a great influence on the rise and fall of our country’s economic power and national competiveness. Therefore, the efficiency in corporate governance in the public sector really depends on the establishment of a sound system of internal control and risk management. In the meanwhile, it also affects the people’s confidence in the government’s credibility. Based on Enterprise Risk Management –Integrated Framework published by the American COSO(Committee of Sponsoring Organizations of Treadway Commission) in 2004, “The Articles of Risk Management for Administrative Departments of Local and Central Governments” issued by Executive Yuan, and The Manual of Risk Management, a questionnaire concerning the understanding of the significance of the government’s internal control and risk management is designed. The verified analysis of the questionnaire is conducted on whether or not central Taiwan’s local internal auditing officials’ understanding of the significance of the government’s internal control and risk management helps to improve the efficiency in corporate governance in the public sector. From such a research into this questionnaire, we shall examine how COSO’s eight major elements of Enterprise Risk Management –Integrated Framework really work and how the government’s administrative efficiency may benefit from the understanding of the significance of the government’s internal control and risk management. From my research, I have found that the internal auditing officials’ understanding of the aforementioned significance corresponds to the integrated framework proposed by COSO and that they are very much identified with it. Such understanding has a positive influence on the efficiency in corporate governance in the public sector. Based on the results of this research, the suggestions concerning the government’s policy-making of the relevant system of internal control and risk management are made as follows: I. Integrating the current internal auditing system to improve efficiency in corporate governance in the public sector. II.Establishing a sound system of the government’s administration, risk management, and internal control to lower the risk of sticking to the laws and administrative orders. III.Accomplishing the aim of the government’s reformation to improve efficiency. IV. Improving the efficiency in the implementation of the entire risk management. V.Emphasizing the importance of the government’s revelation of the administrative information in order to meet the principle of making administrative procedures transparent. VI.Emphasizing the importance and education of internal control and risk management. Keywords: Internal Control, Risk Management, Corporate Governance in the Public Sectors