鑑識會計於政府採購招標階段之應用;The Application of Forensic Accounting in the Bidding Stage of Government Procurement

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题名:	鑑識會計於政府採購招標階段之應用;The Application of Forensic Accounting in the Bidding Stage of Government Procurement
作者:	鄭夙君;Cheng, Su-Chun
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	鑑識會計;舞弊;政府採購;Forensic accounting;Fraud;Government procurement
日期:	2021-07-06
上传时间:	2021-12-07 12:42:12 (UTC+8)
出版者:	國立中央大學
摘要:	本研究主要探究鑑識會計非訟作為可以如何應用於政府採購。首先從鑑識會計的定義與功能界定出研究範圍各為非訟服務及舞弊偵測與財務及會計分析，再採個案研究法研究實際發生的二個政府採購實際案例。資料來源為監察院等調查報告、法院判決及其他公開資料等。個案一係彙整鑑識會計舞弊紅旗警訊加以應用，並研究可能的識別及偵測方法。個案二則以投標廠商財務資訊進行分析，發現其投標前的財務資訊顯示營運風險偏高，並與同業相近時期的比率對照。研究結果顯示鑑識會計可以應用在政府採購個案舞弊信號的識別及偵測，並發揮加強內部控制制度的功能；又廠商財務狀況的良窳時常攸關政府採購案是否能夠順利履約完成，應予重視。本研究建議對相關法規條款研擬增加限制或配套措施、重視並強化評估廠商財務機制、強化政府採購防弊機制、強化舞弊紅旗警訊意識及從教育訓練著手強化專業能力等。 ;This research is to discuss how forensic accounting in relation to non-litigation can be applied to government procurement. First, from the definition and function of forensic accounting, the research scope is defined as non-litigation services and fraud detection and financial and accounting analysis, and then the case-study method is used to study two actual government procurement cases that actually occurred on frauds. The data sources are the investigation reports of the Supervisory Office, court judgments and other public information, etc. The first case is to collect and apply the red flag warning signs of forensic accounting, and study possible identification and detection methods. The second case analyzed the financial information of the bidder and found that the financial information before bidding showed that the operating risk was high compared with the ratio of the same industry in the same period. The research results show that forensic accounting can be applied to the identification and detection of fraud phenomenons in government procurements, and to play the role of strengthening the internal control. Moreover, assessing the financial reports of vendors whose bid for the government procurements is critical to the outcomes of the implementation of government procurement cases and should be taken seriously. This research proposes to add restrictions or supporting measures to the relevant regulations, pay attention to and strengthen the evaluation of the financial mechanism of manufacturers, strengthen the anti-fraud mechanism of government procurement, strengthen the red flag warning awareness of fraud, and strengthen professional capabilities from education and training.
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