中國的科學與中國的公民：大陸研究在台灣的困境\\

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2 revenue bills 4 Controller of the Treasury the Budget 5 and Accounting Act of 1921 U.S. General Accounting Office, GAO Treasury Act of 1789 Secretary Comptroller Auditor Treasurer Register Public Law 67-13, approved June 10, 1921.

3 Comptroller General 6 7 Elmer Staats review of program result evaluation of program effectiveness Staats plannin, programming & budgeting system, PPBS Management reviews (Court of Accounts) 6 7 Frederick D. Mosher, The GAO: The Quest For Accountability in American Government (US.: Westview Press,1979), pp Joseph Pois, Watchdog on the Potomac: A Study of the Comptroller General of the United States(Pittsburgh: University Press of America, 1979).

4 130 (quasi-judicial) 8 (Colonel Oliver North) 9 J. Raymond McCarl New Deal 10 Warren G. Harding Herbert Roosevelt Hoover Brownlow Committee postaudit 11 North Carolina Lindsay Warren 12 Warren Warren 13 Warren Snyder James Webb 8 Harry S. Havens, The Evolution of the GAO: From Voucher Audits to Program Evaluation (U.S. General Accounting Office, January 1990), p retired 10 Ickes 11 Report of the President's Committee on Administrative Management (Washington, D.C.: U.S. Government Printing Office, 1937). 12 Fred 13

5 The First Hoover Commission Accounting and Auditing Act of Joseph Campbell Campbell certified public accou Campbell Campbell Holifield Hearings 15 Campbell Title 2 of the Budget and Accounting ocedures Pr Act of 1950, Public Law , approved September 12, the Military Operations Subcommittee of the House Committee on Government Chet Holifield Jack Brooks 16 U.S. Congress, House, Defense Contract Audits, House Dept., 1132, 90th Cong., 2nd sess., Mar. 23, Defense Contract Audit Agency

6 132 the Gre Staats Staats Staats Bowsher Bowsher FIA audits Walker Walker economy efficiency effectiveness 18 Walker accountability Walker 18 David M. Walker, Government in the 21 st Century, A lecture delivered by Comptroller General David M. Walker on March 23, 1999.

7 integrity Walker reliability Walker Walker in the 21 st Century Walker David M. Walker, Government in the 21 st Century, A lecture delivered by Comptroller General David M. Walker on March 23, 1999.

8 134 support agency

10 U.S. General Accounting Office, Government Auditing Standards: Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, 1988 Revision, p.3-4in all matters relating to the audit work, the audit organization and the individual auditors, whether government or public, should be free from personal and external impairments to indpendence, should be organizationally independent, and should maitain an independent attitude and appearance

12 138 ( ) Chief Financial Officer s Act

13 benefit efficiency effectiveness 26 26

14 issues areas U.S. Congress, Joint Committee on the Organization of Congress, Support Agencies, Hearing before the Joint Committee on the Organization of Congress, 103 rd Cong., 1 st sess., 1993, p.301.

16 142 Joint Committee Congress U.S. Congress, Joint Committee of the Organization of Congress, Hearing, Support Agencies, 103 rd, 1 st sess, June 10, 1993, p

17 Office of Management and Budget, OMB independence objectivity accuracy reliability 31

18 144 credibility Congressional Research Service Congressional Budget Office Technology Assessment

20 146

22 148

23 Havens, Harry S. The Evolution of the GAO: From Voucher Audits to Program Evaluation, U.S. General Accounting Office, January Mosher, Frederick D. The GAO: The Quest For Accountability in American Government,US.: Westview Press, Pois, Joseph Watchdog on the Potomac: A Study of the Comptroller General of the United States, Pittsburgh: University Press of America, Public Law 67-13, approved June 10, Report of the President's Committee on Administrative Management, Washington, D.C.: U.S. Government Printing Office, Title 2 of the Budget and Accounting Procedures Act of 1950, Public Law , approved September 12, U.S. Congress, House Defense Contract Audits, House Dept., 1132, 90th Cong., 2nd sess., Mar. 23, U.S. Congress, Joint Committee of the Organization of Congress Hearing, Support Agencies, 103 rd, 1 st sess, June 10, 1993, p. 13. U.S. General Accounting Office, Government Auditing Standards: Standards for Audit of Governmental Organizations, Programs, Activities, and Functions, 1988 Revision. U.S. Congress, Joint Committee on the Organization of Congress, Support Agencies, Hearing before the Joint Committee on the Organization of Congress, 103 rd Cong.,

24 150 1 st sess., Walker, David M. Government in the 21 st Century, A lecture delivered by Comptroller General David M. Walker on March 23, 1999.

25 A Comparative Study of Auditing Functions between the US and the ROC Jiun Han Tsao Abstract This is a comparative analysis of auditing systems between the US and the ROC in Taiwan. The study is to seek what is difference in the development of auditing systems in terms of evaluative functions. In the earlier period of development, the US system emphasizes bookkeeping function, while the ROC stresses legal control. After more than seventy-year development, the US auditing principle has been oriented toward evaluative function which is based on economy, efficiency, and effectiveness. In general the spirit of accountability, integrity, and reliability will become the goal that the US auditing system seeks. On the other hand, the ROC auditing system has placed on more legal auditing practices, evaluative function has not been given necessary attention. This article will explain why two auditing systems have such a difference.

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<4D6963726F736F667420576F7264202D20A57CA540ACC9A544AD6EB0EAAE61A751AF71B06AC1D7A8EEABD7A4C0AA5230313232> 第四章世界主要國家 ( 地區 ) 利益迴避制度世界上任何國家, 無論其制度之成長發展與運作, 均受到自身傳統文化與環境等因素之影響, 雖非一定適合於我國, 但人類的需求相近, 文化的演化常有趨同性 (convergence), 本於他山之石,