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學子都被要求要背誦國家領導人的重要言語比如說就我們這個世代在場多數我們都曾經聽過兩位蔣總統所留下來的一些言詞比如說蔣經國先生在晚年提到了時代在變 環境在變 潮流也在變"},{"start":50.799,"end":76.575,"text":"以此作为国民党在中华民国推动民主化的一个依据但是当拒绝改革的时候也有人会说但有所变有所不变今天我们就与沈记长的审查其实是就原任的人进行续任的审查这个公听会其实人选不变那么对不起因为我刚刚在讲的"},{"start":77.483,"end":82.013,"text":"OK 好 那麼這人選不變過去他這些年的表現"},{"start":82.952,"end":110.189,"text":"其实已经制定有评价并不是对新任人选进行同意人审查有些推论所以人不变那什么在变呢好我们来看一下审计权有没有变审计的职权诚如刚刚几位学者所说有财务审计有绩效审计财务审计就合法性进行审计绩效审计呢有一些绩效性的审计还有财务为师的审为师的审查当然对于未竞职责者要报告上级机关还有监察院"},{"start":110.789,"end":130.885,"text":"制度缺失者要提出改善建議有可以增進公益者要提出建議意見甚至剛剛也有提到了對於潛在風險的事項比如說勞保的潛在負債要提出預警性的意見這都是審計權應該含有的項目接下來我們看審計單位的職能外部監督政府財務所以除了機關所長一條邊市的領導之外審計機關也放入了這樣的一個機構來進行但是我們要強調的"},{"start":137.33,"end":158.659,"text":"这是一种事后监督各政府机关就像监察权跟立法权的最大的一个很大的差别监察权是事后权但是如果当事人有不法或违私的责任的时候呢比如财务上的违私要送上级那么要负起刑责或者惩戒的处分那么如果执行效能不彰可以提出审计报告机关要回复"},{"start":159.119,"end":185.394,"text":"而當事人要負政治責任好了這裡面又出現一個問題審計法有沒有要求剛剛學者所提出的要提出的鑑定報告有沒有能力在行政權跟立法權發生爭執的時候進行第三方客觀的一些建議很抱歉目前憲政的體制當中並不是由監察權來扮演這個角色是由司法權如果我們憲法規定的由憲法法庭依據憲訴法來進行"},{"start":187.932,"end":214.894,"text":"立法權跟行政權是否合憲性的審查如果還跳出了一個監察權的審計長可以就兩院的爭執或是行政權的重大政策予以張皮那不只要修法可能還要修憲因此對於審計法目前在沒有變的情況之下我們來看一看那是什麼變了人選不變法制不變那麼什麼變了"},{"start":216.107,"end":234.689,"text":"在于我们看到的有人说财政是数证之母财政是所有行政最重要的一个核心所以什么变了呢攸关财政的财政收支划分法变了这个变迁我们来回顾一下当中我们看到财政收支划分法顾名思义它有三个块面"},{"start":235.799,"end":260.492,"text":"第一個就是統籌分配款這當中有垂直的分配跟水平的分配垂直分配當中針對要分配的所得稅營業稅和貨物稅進行跟中央跟地方的百分比的分配但是更重要的就是水平的分配分配到地方的統籌分配稅款根據什麼方式來分配個限式呢基本上會根據他的財政貢獻度營利事業越多的統籌分配稅"},{"start":261.292,"end":275.846,"text":"就越多可以说在这个制度之下是富者横富平者易平因此统络分配税款的分配它还有背后的因素待会会讲就是除了税款中央跟地方的水平垂直分配之外"},{"start":276.867,"end":297.666,"text":"市权是否跟着财政一定移转这是我们要关切的统筹分配税款不只关心到水平的分配社会上的公示是否允当也是要垂直的分配是否能够将宪法当中所规定的中央跟地方分权依据这些财政的收入来予以分配那我们来看一下一般性补助款"},{"start":298.266,"end":321.598,"text":"一般基金補助款基本上有教育補助、社會福利補助、基本設施補助、其他基本支出還有平衡預算補助這當中對於經常性、普及性、基本建設及維運性質的還有很重要的財政均衡其實因為對於財政容忽不同的縣市當涉算你的基本財政需求之後我們中央政府會對於比例預作區隔"},{"start":322.538,"end":342.231,"text":"意思是說理解到各地方這種的承擔能力跟他的基本需求之後在這個負擔比例上予以調整老實說一般性補助能動的也很少那什麼才是最重要的財政目標呢有人說受人以魚不能受人以魚啊前者的魚是魚後者的魚是釣竿所以在"},{"start":342.833,"end":368.876,"text":"我們看到一個般的社會現象如果所得高的他其實不需要協助收入低的在基本需求相同的情況下他需要額外的協助協助他什麼呢協助他進行自我的投資比如說有人在說社會流動會因為教育學歷的提高那麼他未來的社會收入會提高把這個道理回來看一下那到底在我們新版財化法當中或者原版的財化法當中誰扮演這個角色就是計劃型補助款"},{"start":369.597,"end":386.622,"text":"所謂的統籌分配款在水平分配根據財政貢獻度來分配平者易平 負者橫負在一般性補助款來講大家的需求大致是各有各自的需求中央市地方的需求跟承擔能力與調整真正能夠達到改善城鄉分差距"},{"start":387.702,"end":415.532,"text":"調節我們國家支出的就是屬於計劃型的補助他鼓勵各地方政府主動提案來提高對未來的貢獻度當這樣的計劃型補助發生效果的時候各地方政府他在未來的財政貢獻度就開始有所改變會讓原來收入低的有可能因為這樣的收入提高之後減少對中央的仰仗但是我們看到這次財務法法他最大最大被討論的是這些課題嗎很抱歉不是他被討論到的是什麼"},{"start":416.627,"end":444.75,"text":"對不起怎麼不會動了呢OK好就是什麼就是引起爭議的財政收支劃分法第16條之一在議長的版本當中錯誤的將本島的19個縣市跟離島的3個縣市分別都以全國的22個縣市做分母結果造成了在本島的16個19個縣市有0.2的款項無法分配結果呢在離島的部分有99.8%無法分配這樣的一個低級荒唐居然出現在"},{"start":447.216,"end":469.553,"text":"蔑視我們立法過程的程序性正義而發生了這樣的一個低級錯誤卻成為這次財化法這整個重點我們來看一下回歸到審計權當財化法被這樣的一個進行破壞肢解之後我們看到了原來原來本來地方政府執行的成效也是審計的對象"},{"start":470.774,"end":486.79,"text":"但是我們看到的在審計報告當中說到了有關於地方政府在計劃實施成效執行率偏低的情況還有管理作業欠當的情況之下在野黨卻一味的挾著國會的多數強行碾壓提高地方政府的財政"},{"start":488.41,"end":510.721,"text":"反而中央因輕應辦的事務沒有足夠的裁員來支撐請問下這樣的私人權分配有符合裁劃法它本質上的精神嗎又考慮到地方政府的執行量能還有在未來我們的審計人力的分布各地方的審計室是否有足夠的人力來救地方政府額外增加的這些裁員去執行同樣的事務"},{"start":512.096,"end":537.395,"text":"而進行審計呢我要強調一次在市權沒有重新調配的情況之下地方政府額外徵收的財政收入他只在執行同樣的正式同樣規模的正式支出這種情況之下審計就面臨到一個很龐大的挑戰那另外我們也看到了在113年度這方政府的總決算審核報告當中他有提到要去以檢討評鑑模式提高鑑別度"},{"start":538.646,"end":566.869,"text":"我們的審計不是只有針對中央政府針對地方政府在未來龐大的財政收入相同的正式支出他怎麼樣去檢討建立這樣的模式設定標準而且用同樣的方法更重要的中央依考核結果增減地方型一般性補助館的分配其實過去歷來都未達增減未達1%表示過去中央政府在既有的財政收支發展上下對地方的激勵跟苛責的效果是有限的"},{"start":567.526,"end":597.186,"text":"所以最后我们要主张要审计要审查的不是审计长个人过去的表现审计部的整体表现我们主张审计部应该针对地方政府调配审计人员及补足具专业能力的审计人员应应对新版的财政收支方法执行审计业务审计部也应该确实督导调整审核和评鉴之模式标准及方法以提升鉴别度并落实激励及克制的效果"},{"start":597.686,"end":607.044,"text":"總而言之今天我們要審計的不是一個審計長個人的一個是否升任他要審查整個審計制度在財化法遭到破壞之下未來的挑戰以上"}]}},"supported_relations":[],"relations":[]}