臺灣博碩士論文加值系統

過去國防組織的運作效能持續受到行政、立法機關及學者的重視，主要來自以下三個原因：第一是國防部門佔中央政府總預算約五分之一的預算額度。第二是國防組織的體制龐雜、員額龐大，其管理體系與制度運作的複雜性，遠非一般組織可以比擬。第三是面對中共強大的軍事威脅，如何建立有效的防衛武力，確保國人生命財產安全，乃為大眾關注的焦點；因此，國防安全的重要性非比尋常，而國人對國防組織的管理效能，亦賦予高度的重視。再加上部份國防預算的機密等級較高，致使國防財務資源管理增添許多的神秘性。
本文透過以下幾個問題之研究，俾以透徹會計人員共識下應扮演的角色功能，提供主計系統上級單位的參辦與慎重正視。有關研究問題如下: 以會計人員的立場的觀點來探討內部控制、內部稽核、內部審核三種制度的認同度、難易度及與成效度的三個構面。
空軍會計人員在性別、年齡、年資及教育程度的變項，對於內部控制認同均屬根據研究結果發現，皆對於內部控制有很高認同，尤其對組織各單位依內部控制自行訂定財務有效使用措施將提升績效的認同最高；表示組織單位人員的期望是在有效訂定財務流程，組織的運作機能方能發揮，尤其在會計主管立場由於經驗上的深刻體認，了解到內部控制在操作執行上，對組織單位而言在建立規範後，利用知識管理的方式界以累積並傳承優良的知識經驗。作為行政效能提升的知識寶庫，以為制度長久之計。所以當前國防組織首要積極推動的是建構內部控制與加強執行。目前修法將該內部控制度涵蓋在會計法之修正法案中，難免讓人認為該會計法僅是會計人員執行職務應遵行的法規，其他單位不需遵照辦理，或者將來執行時完全依賴會計人員來推動，應避免這種的認知模式，所以研究者認為有關規範內部控制的機關單位應以審慎的態度衡量。

The operational efficiency of the armed forces has been the focus of the executive and legislative branches of government and scholars for the following three reasons:
(1) The budget for the national defense department is a fifth of the total government budget;
(2) The cumbersome administrative structure and enormous manpower of the armed forces and its complex and complicated management system and operations are beyond comparison with general organizations; and
(3) How to develop effective defensive power to ensure the life and property of citizens in face of the powerful military threats of Communist China has been a focus of the public.

Therefore, national defense is exceptionally important, and citizens are very much concerned about the management efficiency of the armed forces. Moreover, as some of the national defense budget is highly classified, this thus makes the financial resource management of the armed forces more mysterious.

By studying the following issues, this paper investigated the roles and functions of accounting personnel of the armed forces in order to allow the participation and to arouse the attention of the government budgeting, auditing and statistics system. These issues included investigation, from the viewpoint of accounting personnel, of the internal control, internal audit and internal review systems in terms of three constructs: degree of identification, difficulty and effectiveness.

Results of the investigation on the identification of internal control of air force accounting personnel in terms of variables including gender, age, seniority and education indicated that all personnel have a high identification with the internal control system, particularly with the effectiveness in enhancing the performance of policies allowing units within the organization to establish individual internal controls over finance. This suggests that the expectation of personnel within the organization is to establish an effective financial control process to allow the smooth operations of the organization. It is especially true for accounting officers because based on their personal experiences, they understand that the operation and implementation of internal control allows an organization to accumulate and pass on excellent practices and knowledge by means of knowledge management after the establishing a system. It is the knowledge base for administrational efficiency enhancement and the sustainable operation of a system. Therefore, to establish and implement internal control is the prime target of the armed forces. Current legislators mistakenly think that internal control is only the duty of accounting personnel, and other units can leave it alone or give all the work to accounting personnel. In fact, such a kind of cognitive model should be avoided. Therefore, the specifying of agencies and units of internal control should be measured carefully.

目 次

摘要……………………………………………………………………… iv
誌謝……………………………………………………………………….vi
目次……………………………………………………………………….vii
表目錄…………………………………………………………………….viii
圖目錄……………………………………………………………………..ix
第一章 緒論………………………………………………………………..1
第一節 研究動機與目的.......………………………………………..1
第二節 研究問題與流程………………………………………….....3
第三節 研究範圍與限制………………………………………….....5
第四節 名詞界定………………………………………………….....6
第二章 理論基礎與文獻分析………………………………………….....9
第一節 內部控制及內部稽核之理論發展…………………………..9
第二節 內部審核的理論及相關文獻探討………………………….29
第三節 國軍主計人員之專業責任………………………………….34
第三章 研究設計………………………………………………………….39
第一節 研究方法……………………………………………………39
第二節 研究分析與問卷設計……………………………………….41
第三節 研究架構與研究假設………………………………………..44
第四節 資料分析……………………………………………………..48
第五節 問卷信、效度與因素分析…………………………………50
第四章 統計分析與討論……………………………………………60
第一節 個人變項與「認同度」、「操作度」及「整體成效」的關係……………………………………………………………...60
第二節 相關分析與迴歸分析………………………………………...75
第三節 小結…………………………………………………………...82
第五章 結論與建議………………………………………………………...87
第一節 結論…………………………………………………………...87
第二節 建議…………………………………………………………...90
參考文獻…………………………………………………………………….93
附錄
問卷……………………………………………………………………..98

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