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大民眾監督與促進民主參與之效果。因而建議審計法第三十四條增列第四款，主動將審核報告書全文內容置於所屬網站，免費提供民眾查閱，以符合政府資訊公開之陽光精神。","修正":"第三十四條　政府於會計年度結束後，應編製總決算，送審計機關審核。\n\n中央政府年度總決算，應由審計部於行政院提出後三個月內完成其審核，並提出審核報告於立法院。\n\n前項審核報告，審計部應按總決算、附屬單位決算綜計表營業及非營業部分，各自彙整列冊送請立法院審議。但有涉及機密部分者，應以機密方式處理。\n審計部於提出第二項審核報告時，除涉及機密部分外，應同時將該報告書全文內容置於所屬網站，免費供民眾查閱。\n立法院、監察院或兩院中之各委員會，審議第二項報告，如有諮詢或需要有關審核之資料，審計長應答復或提供之。\n\n地方政府年度總決算之編送及審核，準用前列各項規定。"}]}],"ppg_url":"https://ppg.ly.gov.tw/ppg/bills/1011218070200100/details"}