會計人員在公務組織單位之角色探討

• Main Authors: Yen-Ling Chen, 陳彥伶
• Other Authors: Chih-Ming Chang
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/18124949478098366431

碩士 === 國立東華大學 === 公共行政研究所 === 91 === A Study on What Role Accountants Take on in the Units of Government Abstract In the global trend of taking poverty as the prime goal, how to promote the competitiveness of nations is also a measuring norm. In the units of government organization, whether accountants who have taken on the role of supervision and made the internal audit of government really bring the efficacy into play and helpful to the promotion of administrative efficacy. When observing the internal audit the leak of financial order happens frequently. Based on these presuppositions, what a researcher anxiously tends to study is how a supervisor designs the system of bringing in benefits and preventing the malady to attend the purpose of reengineering. This study is about what role accountants should take on between internal control, internal check and internal audit of government through questionnaires. The reference of foreign and native literature which is interrelated and the detailed interview becomes my tools to do this study "A study on what role accountants take on in the unit of government". I took the accountants and other members in the unit of government in Hualien as the targets for questionnaires. The results of this study are listed as follows: 1.As far as accountants and other members'' viewpoints are concerned, they are in agreement to the internal control to a great degree. But they are in agreement to the internal audit to a little degree. Accountants hold negative opinions regarding to the internal audit of government. Non-accountants are in agreement to the internal audit of government to a great degree. 2.There are significant differences among sexual distinction, age, years of working experience, and education toward accountants, while they are in agreement to internal control to a great degree. It also reveals accountants have great agreement to the audit role in the system of the internal control. As for job itself, accountants in charge have greater degree of agreement to the audit role in the system of the internal control than non-accountants in charge. 3.There are significant differences among sexual distinction, age, years of working experience, education and job itself toward accountants, while they are in agreement to internal control to a middling-great degree. It also reveals accountants have great agreement to the-internal-audit role. 4.There are significant differences among sexual distinction, age, years of working experience, education, and job itself toward accountants, while they are in agreement to internal control to a little degree. It also reveals accountants have low agreement to the role of the internal audit. Two suggestions are made by the research as follow: 1.It is suggested to discuss the limit and defects of this study thoroughly. 2.The sample has to be enlarged in the light of the topic under discussion, and to be used in the future studies. Keywords: internal control, internal audit