匿名使用者
匿名使用者 發問時間: 社會與文化語言 · 10 年前

急急急請幫忙中文翻成英文

政府各項採購其品質之良窳,關係到國家未來經濟發展、人民生計與安全,且維繫國家整體發展之命脈。政府每年編列高額預算,以支應採購各種工程、財物及勞務,其經費來源取自於人民之稅收,應謹慎運用管理,然而近年來偶有弊端發生,例如:聯勤工程弊案、中油工程弊案、刑事警察局採購弊案等,究其原因,採購單位相關人員固難辭其責,惟內部控制監督機制無法充分發揮應有功能,亦值得檢討。內部控制為管理制度之一環,源自組織為防止內部弊端而產生之一種機制,初期以內部牽制方式表現,但隨著組織之擴大,管理技術之更新,內控技術亦隨著產生了變化。我國正配合世界潮流趨勢,積極推動政府再造運動之時,中央行政機關應建立一套有效之舞弊預防及管理措施即建立一套完整的內部控制制度,以減少舞弊情事發生。

本研究透過實際案例分析發現除了少數公務員怠於執行內部控制流程以及制度本身漏洞外,最主要還是機關首長、高層主管及機關內部單位人員操守不佳使得內部控管機制難以充分發揮監督功能,因而發生舞弊案件。

對於上開缺失本研究提出以下幾點建議:加強內部控制環境及風險評估分析,對於少數公務員怠惰內部控制流程之執行,我們可以加強內控流程控管;對於制度本身漏洞以及人員操守不佳問題我們可以藉由其他配套措施如公職人員財產申報制度,落實職務輪調制度,提昇公務人員素質,加強人員教育訓練等來強化,惟任何內部控制機制都需要人來執行,所以人才是最關鍵的。

2 個解答

評分
  • 10 年前
    最佳解答

    Various government procurement and their quality indices, the relationship to the country's future economic development, people's livelihoods and security, and maintain the lifeblood of the country's overall development. High budget presentation each year, to cover the purchase of various projects, property and services, its funding from taxes on the people, should be prudent use of management, however, shortcomings in recent years occasionally occur, such as: joint logistics project

    Scandal, Petroleum engineering fraud, criminal police procurement scandal, etc. The reason it is difficult to purchase units of the relevant officers responsible, but internal control oversight mechanisms could not fully play their expected roles, that deserves review. One of the management system of internal control loop, from the organization to prevent abuse arising within a mechanism to contain the initial approach to internal performance, but with the expansion of organization, management, technology updates, along with internal control technology had changed. China is the trend with the trend of the world to actively promote the reinventing government movement, the central administrative authority should establish a effective fraud prevention and management measures to establish a comprehensive system of internal controls to reduce fraud occurred.Through this real case study analysis in addition to the implementation of internal handful of civil servants lazy flow and loopholes in the system itself, the head of the main Haishi organs, and organ Gaoceng competent personnel within the unit makes the conduct of poor internal controls do not fully utilize Jiandugongneng Ji Zhi, Yin Er fraud cases.

    2010-05-24 13:19:14 補充:

    For the lack of this study open the following recommendations: to strengthen the internal control environment and risk assessment analysis, a small number of civil servants for the lazy flow of the implementation of

  • Various government procurement and their quality indices, the relationship to the country's future economic development, people's livelihoods and security, and maintain the lifeblood of the country's overall development. High budget presentation each year, to cover the purchase of various projects, property and services, its funding from taxes on the people, should be prudent use of management, however, shortcomings in recent years occasionally occur, such as: joint logistics engineering fraud, Petroleum Engineering scandal, the criminal police procurement scandal, etc. The reason it is difficult to purchase units of the relevant officers responsible, but internal control oversight mechanisms could not fully play their expected roles, that deserves review. One of the management system of internal control loop, from the organization to prevent abuse arising within a mechanism to contain the initial approach to internal performance, but with the organization to expand, update management technologies, internal control had changed along with technology. China is the world trend trend Pei He, actively promote the reinventing government movement O'clock, the central administrative authorities should establish an effective fraud prevention and Guanlicuoshi to establish a complete system of internal controls to reduce fraud violations Fasheng.

    This study found that except for a few actual cases of civil servants lazy implementation of internal control processes, and the system itself vulnerability, the focus is the head of the agency, senior management and the internal organs of the conduct of unit personnel poor internal control mechanism makes it difficult to fully perform a supervisory function, and thus fraud cases.

    2010-05-24 13:05:55 補充:

    For the lack of this study open the following recommendations: to strengthen the internal control environment and risk assessment analysis, a small number of civil servants for the lazy flow of the implementation of internal control,

    參考資料: 翻譯, 下半段
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