CAJ | 학술논문

为因应政府“计划性告知”逐渐变成民众“主动性求知”所反映之治理内涵转变，政府审计思维也由“确认政府履行财务责任”转为“协助政府达成目标，并回应民众的期望”，因此，强化审计机关客观、有效提升审计职能，俨然成为良善公共治理架构之关键因素。相对来说，审计机关亦应跳脱传统合规审计之框架，重新思索如何从新公共管理观点出发，把利害关系人所关心之议题作为审计重点，使审计工作与民生攸关结合，让人民有感。在此，问卷调查提供了新构思和实践管道，从公共服务使用者角度，分别审视政策执行者与民众观点间所呈现之差异，透过调查结果之统计分析及就地查核，研提切中肯柒之审计意见。文中介绍台湾审计机关择选查核攸关民生及社会公义议题之审计案件，以创新审计技术广搜民意，扩大审计范畴，并藉由政府审计资讯发布，营造共同课责之效果，促进政府良善治理，展现对民众生活产生正面影响，创造审计新价值之实证案例。
위인응정부“계화성고지”축점변성민음“주동성구지”소반영지치리내함전변，정부심계사유야유“학인정부리행재무책임”전위“협조정부체성목표，병회응민음적기망”，인차，강화심계궤관객관、유효제승심계직능，엄연성위량선공공치리가구지관건인소。상대래설，심계궤관역응도탈전통합규심계지광가，중신사색여하종신공공관리관점출발，파리해관계인소관심지의제작위심계중점，사심계공작여민생유관결합，양인민유감。재차，문권조사제공료신구사화실천관도，종공공복무사용자각도，분별심시정책집행자여민음관점간소정현지차이，투과조사결과지통계분석급취지사핵，연제절중긍칠지심계의견。문중개소태만심계궤관택선사핵유관민생급사회공의의제지심계안건，이창신심계기술엄수민의，확대심계범주，병자유정부심계자신발포，영조공동과책지효과，촉진정부량선치리，전현대민음생활산생정면영향，창조심계신개치지실증안례。
The thinking of government audit has been transformed into ＂To help the government pursue its goals as well as respond to people＇ s expectations＂. Therefore, government audit is a critical element of a good public gov ernance structure. Here, the ＂ questionnaire survey＂ provides a new idea to examine the differences between the policy makers and the stakeholders. In 2010, INTOSAI advocated that the value and benefits of supreme audit insti tutions come from ＂to be recognized as an institution that makes a difference to the lives of citizens ＂ This paper aims to introduce the Audit Office of Taiwan how to fulfill the above beliefs, stick to its core values of ＂Innovation＂ ,and create the greatest audit values ,in order to promote the administration performance and the in tegrity of the government.