BOT案件審計問題之研究

Abstract

本論文之目的在於探討我國BOT案件之審計問題，有關公共建設審計的制度變遷情形，本論文認為歷經：稽察條例時期（1950-1999）、政府採購法時期（1999-2009）及公共建設民營化時期（1994-2009）的演變之後，不僅形成審計機關對公共建設審計密度的弱化，更導致BOT審計法源的模糊化。有關BOT審計之法源依據，本文認為BOT審計法源存有不確定法律概念，審計雖具有權力分立與課責機制的制度功能，但針對法規體系普遍存在的不確定法律概念，審計人員在引用相關法規時必須注意其妥適性並擔保其「涵攝」過程之正確性，並針對審計法規中的不確定法律概念，盡可能的做成較精密之操作型定義。有關BOT審計作業規定，本文認為「BOT審計作業指引」係由審計部依其職權以正式公函發布，其作為BOT案件審計之行政規則，並無疑義，但其規範內容不無過廣或過窄之情形，宜參考INTOSAI公私協力計畫審計準則適時檢討修正。BOT審計有何特殊性？本文關懷下BOT之六大特點包括：專業、複雜、前瞻、預測、長時間及高周延性等，既是BOT審計與傳統工程採購審計之主要差異，亦是BOT審計問題之所在，審計機關宜參考行政法院對於不確定法律概念及行政裁量權之司法審查模式，建立「原則」與「例外」的判斷基準，並參酌相關外國法制可供借鏡之具體作法以克服BOT審計困境。至於如何建構一個可行的審計模式？本論文嘗試從公私合作關係政府介入程度光譜依不同之模式分類，建立高、中、中低、低等四種審計密度。此外，BOT案件之審計問題亦有來自於行政機關的制度問題，本論文認為必須從主管機關其周邊機制之健全化予以配合。

The purpose of this dissertation is to explore the institutional issues on public auditing on Build-Operate-Transfer projects in Taiwan. The first part of this dissertation is about auditing systems of the public constructions, which develop from the Audit Period (1950-1999）through the Government Procurement Period（1999-2009）and then to the Public Constructions Privatization Period（1994-2009）. This dissertation believes that the evolution of auditing systems not merely results in reducing the audit intensity of the public constructions, but also leads to the fuzziness of the legal source of BOT auditing.The second part explains the basis of the legal source of BOT auditing. Since the undefined legal concepts exist in most legal systems, the dissertation assumes that there are undefined legal concepts in the legal source of BOT auditing. Even though with the function of the separation of powers and that of accountability, the auditors have to pay attention to its suitability and guarantee its accuracy of “Subsumtion” (subsumption) while applying the relevant law and regulations. Also, the auditors should try to make more precise operational definition while dealing with the undefined legal concept in the auditing.The third part of this dissertation mainly describes the BOT audit stipulation. “BOT Audit Guidelines” is released by the formal official letter in accordance with Ministry of Audit, Republic of China (Taiwan)’s authority. Accordingly, there is no doubt that the guidelines are eligible to be administrative rules to audit the BOT cases. The regulated guidelines’ content, however, may be too broad or too narrow. Therefore, these guidelines should refer to INTOSAI Guidelines on the audit of Public/Private Finance and Concessions and make revision and amendment at the right moment. The fourth part illustrates the particularity of the BOT audit. The BOT’s six major characteristics which this dissertation concerns include speciality, complicatedness, prospect, predict, long term, and comprehensive. They not only reveal the main differences between BOT audit and traditional procurement audit, but also disclose the problems that BOT Audit are faced with. For that reason, the audit authorities should consult the judicial review model that the Administrative Court applies to deal with the undefined legal concepts and administrative discretion. Additionally, they should set up the judgment baseline of “the principle“ and “the exception,” and refer to the relevant foreign legal system for concrete practice from which they can draw lesson to overcome the plight of BOT audit.As for how to develop a feasible model of the audit, the dissertation attempts to present the audit intensity in four levels in a spectrum: high, medium, medium-low, low, based on the Public-Private Partnership and the degree of public construction that the government gets involved in. Furthermore, some problems of BOT cases come from the audit of the executive system, and this dissertation thinks that in order to tackle these problems, we should complete and perfect the auditing authority and its peripheral mechanism.