| 摘要: | 戰後臺灣主計制度的接收與重建，銜接在日本統治之後，面臨不同政權帶來的制度變革，一切政事措施充滿權宜、過渡的性質。受到戰亂影響，在政治、經濟、財政皆不穩定的情形下，臺灣除了未能實施憲政民主體制，更產生幣值混亂、追加預算頻繁等問題，造成立法權與審計權無法發揮應有的監督效能與預算不確實、決算無法辦理等各種現象。
本文以歷史結構的觀點，試圖勾勒出臺灣歷史發展過程中，主計制度與相關政經權力體系間的互動。從主計制度的設計與形成出發，除了涵括主計議題的探討外，進一步可呈現歷史脈絡裡中央與地方的關係、政治環境的變化、財政體制的改革等各類領域。主計制度包含預算、決算、會計與統計，具有「超然獨立」、「聯綜組織」的特質，起源於訓政時期，是因應政治改革呼聲，要求民主憲政、學習西方權力分立原則之財政改革產物。此制度在臺灣的推行，歷經戰後接收的過渡時期、憲政定制後的改組、戒嚴與政府遷臺後的組織緊縮，其變革與落實過程，為本文所要探討的重點。
Postwar Taiwan Accounting system receives and reconstruction, in connection to the post-Japanese ruling time, facing different institutional changes brought by the regime, all political affairs filled temperately expediency, transitional in this period. Being affected by the war, in the political, economic, financial instability both cases. In addition to Taiwan's failure to implement the constitutional democratic system had caused currency severe fluctuation, frequent supplementary budget and other issues, resulting in legislative power and the accounting right oversight to audit the performance playing inaccurate budget that the accounting could not handle a variety of phenomena.
In this paper, from historical structure perspective, trying to outline the development of Taiwan's history, the main accounting system related to political and economic interaction system. From the main accounting system design and formation to begin with, in addition to the main cover topics discussed, and further present historical context in the relationship between central and local governments, the political environment changes, the reform of the financial system and other types of fields. Accounting system includes budget and final accounts, Accounting and Statistics, with " Detached independent ", " Liaison organization " character, originated in the period of political tutelage, is in response to political reforms call for constitutional democracy, the separation of powers principle of learning from the West's financial reform product. The implementation of this system in Taiwan, after receiving the transitional in post-war period, and after the reorganization of constitutional custom, martial law and the government moved to Taiwan organization tighten, and implementation of its reform process, to be the focus of this paper to explore. |
