從審計到監察：美國政府督責總署的民主治理與機構功能

學習筆記勘誤意見

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全文內容: 　　孫中山先生提出的五權憲法，是一項獨特的制度發明。他以「創造的轉化」（creative transformation）精神，將古代御史與科舉制度做了現代形式的民主轉化，並將監察權和考試權獨立於三權之外，結合行政、立法、司法的分權機制，合為五權憲法。既結合西方民主的機制，又饒富中國的國情特色，不但強化了五權之間的分工合作，亦補充了三權制衡的不足。
　　近年來，世界各國普遍仿效北歐監察使制度，設立了獨立的監察機制；2004年美國的審計總署也改名為「政府督責總署」（Government Accountability Office; GAO），進一步從審計機關擴大為全面性的監察機關，凸顯了獨立的監察—審計機制，確實是與時俱新，且合乎當代民主的需要。
　　本文係就監察全球化發展的趨勢，從民主治理課責的角度，探討美國政府督責總署的歷史發展、組織制度設計、權責範圍，以及實際案件處理情形，藉以深入瞭解其制度之特色。

全文內容: 　　Dr. Sun Yat-sen's five-power constitution is a unique invention. Inspired by creative transformation, Dr. Sun took the examination and control (supervisory) systems popularized in ancient Chinese and combined them with the western executive, legislative and judicial powers to strengthen the checks and balances of government powers.
　　Recent years have seen countries around the world establish stand-alone supervisory mechanism, modeling after the Scandinavian ombudsman. The General Accounting Office (GAO) was renamed the Government Accountability Office to further expand the audit authority into a comprehensive monitoring authority. Such effort exemplified the increasing trend in auditing governance and highlighted the need for an independent auditing-supervisory entity in modern democracy, where transparency, efficiency, and accountability are the core value of good governance.
　　This paper adopts a retrospective approach and provides a review of official reports, system design, and actual cases to understand the characteristics of the GAO.