2007 海巡雙月刊 Vol.30 ⇥ 13
Ⅰ. Introduction
The position in each team and in its associated units of Costal
Patrol Directorate General (CPDG) is considered as an offi cial post in
the army according to rule of Organizational General Rules of Regional
Patrol Agency of General Coastal Patrol Agency (in the Coast Guard
Administration) and the responsibility and right to individual stuffs
should be taken and given according to each staff's position. Therefore,
the standard budge of fee regarding staple food and normally consumed
foodstuff beside staple food (hereafter non-staple food) is evaluated,
reported, and issued according to the offi cial post in army in Ministry
of National Defense. As far as the budge for "the fee of staple and non-
staple food for offi cers in army" is concerned, the budge is listed and
included in payload under the item of "other usage". However, because
the amount of fee is huge, it is urgently essential to set up related
standard operation procedures, to deal with individual charge of staple
and non-staple food, and to establish the internal control system as the
budge has signifi cantly affected the life of all colleagues in the front line
of Coast Guard Administration.
一、前言
海岸巡防總局各總(大)隊及所屬單位,
依地區巡防局組織通則所訂均屬軍職,渠等人
員之權利義務依各該人員身分之相關法律規定
辦理。故主副食費支給標準係參照國防部軍職
人員辦理核發、結報、轉審。有關「軍職人員
主副食費」預算係編列於人事費-其他給與用途
別科目項下執行,因其數額龐大,相關標準作
業程序頒行、各項主副食費帳務處理及內部控
制機制之建立,均屬迫切而必要,且對基層海
巡同仁生活照顧影響深遠。
海岸巡防總局軍職人員海岸巡防總局軍職人員「主副食費管理系統」研發簡介The Introduction ofThe Introduction of "the Management "the Management System of the Fee of Staple Food System of the Fee of Staple Food and Normally Consumed Foodstuff and Normally Consumed Foodstuff beside Staple"beside Staple" for the People Held for the People Held Official Posts in the Army in Costal Official Posts in the Army in Costal Patrol Directorate GeneralPatrol Directorate General
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14 ⇤Vol.30 2007 海巡雙月刊
貳、系統發展之緣起及經過
(一) 本(海岸)總局自編成以來偶有發生主副
食費管控疏失、支用不當情事,引發審
計機關之關注及經費支用結報之疑義。
在各級長官政策指導下,為改善本項業
務缺失,乃於95年6月對現行法令規定
與文獻詳加探討,並赴本島、離島及外
島之伙食執行單位,實地觀察瞭解現存
問題,同時赴國防部所屬有關單位觀摩
現況控管機制,期能針對本總局及所屬
單位之任務特性及人員屬性,研擬合理
有效之管理機制,以澈底解決現存管控
缺失。
(二) 訪查發現:伙食團負責伙食帳務處理人
員(以下簡稱伙委),大部分均係義務
役弟兄,離退異動頻頻,作業規定繁瑣
交接不易,且帳務收支處理涉及權責問
題較屬會計專業領域,核算認知較難,
凡此種種均易造成帳目不清,致每月結
帳經常延誤及徒增作業困擾,極待探討
尋求解決方案;故開發「主副食費管理
系統」有其急迫性與必要性,藉由運用
電腦資訊化處理能力,有效掌握主副食
費全般收支狀況。透過資訊系統之設計
與輔助,使主副食費收支與運作能在透
明化與自動化之程序下,予以管制與稽
核,應為解決此問題之正確方向。
(三) 本研究開發擬案奉本總局賀總局長核示
後,總局會計室即邀集通資組資訊技術
人員成立專案小組,自力研發適合海巡
單位應用之管理資訊系統。歷經6次的
專案會議研討,費時3月餘完成整體系
統研發,於95年10月4日假總局勤指中
心兵棋推演室向賀總局長簡報,並奉示
儘速完成教育訓練以推廣基層運用。
95年11月函頒「主副食費管理系統講習
實施計畫」,依計畫於各地區局及人員
研習中心實施6場次之教育訓練實作講
Ⅱ. Reasons and procedures of the system development
(Ⅰ) Some problems for the fee for both staple and non-staple food
in CPDG had accidentally occurred several times because of failures of
monitoring and of defraying expenses, which was questioned by and had
attracted the attentions of the auditing organizations for the concerning
the report of related expenses. Thus, in order to correct the imperfection in
related affairs, staffs, under the instructions of the supervisors and senior
offi cers in different levels, not only studied the law and literature that are
associated to current regulations but also went to the specifi c and associated
departments which offer the food for the army in Taiwan island, off-shore
islands, and other islands in June 2006 in order to precisely observe and
fully understand the currently existing problems on this aspect. At the same
time, staffs also went to the related departments in Ministry of National
Defense to observe and learn the monitoring mechanism in order to solve
the current problems in CPDG and to design a useful and an effi cient
system of management according to the related characteristics of mission
and personnel in CPDG and related units and in order to cope with the
current problems.
(Ⅱ) Findings after observation: personnel who deal with the account
of meal allowance in the mess (hereafter PM, personnel in charge of
mess) are mainly soldiers in mandatory service and their job posts shift
very often; also, regulations are full of red tape and diffi cult to hand over.
Besides, affairs (the receipt and expenditure of an account) involved in
this position are heavily related to accounting which is a professional
discipline and hard to follow up, and the recognition of the adjustment of
each account is diffi cult. All these easily make the account unbalanced and
delay the monthly settlement of the account and simply cause trouble to the
process. As problems occur frequently, it is necessary to probe the solution
to these problems. Therefore, it is urgent and necessary to develop "the
Management System for the Fee of Staple and non-staple food (hereafter
MSFS)" in order to use a computer to deal with related information and to
control effectively the fee spending on the staple and non-staple food and
keep the balance of the budget. With the design and assistance of MIS(
Management Information System), the fee spending on the food can be
planed and used in crystal clear and automatically in certain procedures
and under control and auditing, which is regarded as the correct approach
to solve the problem.
(Ⅲ) After evaluated and agreed by Director General Mr. Heh, the
program, designed by technicians who are specifi ed in management
information system (hereafter MIS) and who are invited and convened
by the bureau accountant offi ce in the headquarter of CPDG to establish a
special committee, is a system that is developed particularly suitable for the
department in CPDG. It took more than 3 months to have the whole system
development completed and took six project meetings for discussion; the
fi rst briefi ng to Director General Heh was carried out in the rehearsal room
of the command center in the headquarter of CPDG on October 4th of
OperationsProfi le 解 析
2007 海巡雙月刊 Vol.30 ⇥ 15
習。該系統已於96年起正式上線施行,
解決基層伙食團帳務處理問題,提升管
控機制。
參、 「主副食費管理系統」架構及功能簡
介
(一)系統概述:
「主副食費管理系統」規劃設計係以人
性化的輸入作業平台,導引伙委每日循序登錄
伙食收支項目,運用電腦系統化的資訊處理能
力,將伙食費款之實收、應
收、預收及實支、應支、預
支之權責屬性(人欠、欠人之
概念)判別後,即時產生正確
管理報告,並納入海巡資訊
系統整體作業,發揮遠端查
核督考作為,同時設置意見
交流園地討論區,除可查詢
系統操作使用教學、法令規
章外,尚可提供作業疑難問
題反映及回覆、發布督考查
核結果、各伙食團彼此間工作
心得意見交流等,有效強化內部控制,充分發
揮系統運用機能。
(二)軟硬體架構:
本系統採主從式架構,在區域網路中,以
網頁伺服器提供使用者前端連線進入系統中,
使用系統所提供之各項功能,存取後端相對應
2006, and the director then ordered to offer training for staffs in the front
line departments. The lecture for introducing this system was proposed
in November 2006 and carried out 6 times of training speech and hands-
on practice for staffs in different regional offi ces and personnel training
centers respectively, in order to show how to use this system. In 2006, this
system was online, to solve the problem of fi nancial accounting of the mess
and to reinforce the monitoring mechanism.
Ⅲ. The introduction for function framework and function
of MSFS
(Ⅰ) The introduction of the MSFST h e M S F S s y s t e m i s
designed as a human-friendly
platform of inputting process,
which can lead the PM to input
each item concerning the mess fee
step by step. Using the ability of
systematic information processing
of the computer, this system can
distinguish related information
of the mess fee that is received,
receivable, received in advance,
and that is paid, payable, and
pre-paid etc and evaluate the
information (i.e. credit or debit); it,
then, makes the report of management
immediately and accurately and is merged into the whole information
system under the CPDG in order to offer the evaluation of distance auditing.
Also, the discussion board is set up which not only offers the tutorial guide
to operate this system and the related regulations and laws concerning
this system, but also provides the evaluation and feedback concerning the
operation system, publishes the result of evaluation, and changes related
information and ideas regarding works in each mess and so on. In this way,
the internal control in each department can be reinforced so the system
can run effi ciently.
(Ⅱ) The Software and Hardware framework of the SystemThis system uses client and server architecture; In the LAN, the
website provides user connection from the front-end into the system
in order to use various functions and access the back-end database.
The system is based on ASP technology on MS Windows Server 2003
and uses MS SQL Server 2005 as the back-end database.
The following is the simplifi ed fi gure of the system's
architecture:
圖1 系統登入畫面
Figure 1 System login
◆
圖2 系統架構簡圖
Figure 2 The simplifi ed fi gure of the system architecture
◆
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16 ⇤Vol.30 2007 海巡雙月刊
之資料庫。本系統以ASP技術於MS Windows
Server 2003 平台上進行開發,並使用MS SQL
Server 2005 作為後
端資料庫。
本系統之架構簡圖
所示:
(三)系統功能說
明: (本系統之功能
區塊如圖所示)
本系統功能分
為五大區塊:每日
伙食作業、收支管
理作業、伙食督檢
作業、系統設定作
業、討論區作業,
各功能簡述如下:
1. 每日伙食作業:
提 供 伙 食 團
之伙食委員進行每
日伙食公布表收支
事項之登載與修改
功能。收入部分
包括:客飯收入、
副食費收入、搭伙
費、加菜金等,依照款項所屬月份及現金收入
性質情形,選擇「已收」、或「應收未收」、
或「預收」辦理登錄;支出部分包括:副食菜
金、退伙費、大米(主食)價購、瓦斯及炊具費
等,同樣依照款項所屬月份及現金支出性質情
形,選擇「已支」、或「應支未支」、或「預
支」辦理登錄,詳實紀錄每日之主副食費收支
情形。
2. 收支管理作業:
依據每日伙食作業中所登載之資料,提
供伙食委員執行:每日伙食公布、副食支出明
細、現金調節、現金調節紀錄、副食應支未
支、副食付款紀錄、副食貨款統計、現金收支
圖3 系統功能區塊示意圖
Figure 3: Each block is one part of system function.
◆
圖4 每日伙食公布表輸入畫面
Figure 4: Daily Input of Revenue and Expenditure
◆
(Ⅲ) Description of the system functions (They are described in
each block.)The functions of this system cover 5
items: daily mess procedure, revenue and
expenditure management, mess monitoring,
system setting and discussion; each function
is outlined as below:
1. Daily mess procedure
It provides personnel in charge of
the mess with the function to input and
modify items of revenue and expenditure
of the mess. The revenue, including the
income of main dish, side dish, share board
with others, extra dish and so on, is input
respectively according to the month it belongs
to and the attribute of the cash revenue,
which is divided into received, should
receive but not receive yet, and receive in
advance. The expenditure covers the fee for
non-staple food, refund for the charge of
the mess, rice (staple food) and gas bill and
kitchen utensils purchased; the fee for each
item is also input respectively according to
the month it belongs to and the attribute of
the cash revenue: paid, should pay but not
pay yet, and pre-pay; all items associated
with the staple and non-staple food should
be input daily.
2. Incomings and Outgoings Management:
According to the input data in daily mess procedure, the personnel
in charge of the mess do the following procedures: daily mess publishing,
detailed expenditure on non-staple food, cash adjustment, the record of
cash adjustment, the fee for not-staple food that should pay but not pay,
the detail of payment for non-staple food, the statistics of the payment
of the non-staple food, cash fl ow record, cash fl ow statement, revenue
and expenditure record on the accrual basis, revenue and expenditure
statement on the accrual basis, statistics of revenue and expenditure of the
mess, account closing, etc.; all items have to deal with in everyday, every
ten days, and every month and make them statements for audition. Also,
each supervisor can query the needed management information statements
online and at real time. Each sub-function is briefl y described as below:
(1) daily mess publishing: searching for daily menu that is input and
listed.
(2) detailed expenditure on non-staple food: searching for the detail of
OperationsProfi le 解 析
2007 海巡雙月刊 Vol.30 ⇥ 17
登記、現金收支報表、權責收支登記、權責收
支報表、伙食團收支統計、關帳作業等作業,
迅速完成每日、每旬及每月之帳(務)款處理,
並產生結算表報列印陳核;另各級督檢長官亦
可於線上即時查詢閱覽所需管理資訊報表。各
子功能簡述如下:
(1) 每日伙食公布:查詢每日伙食作業登載
之每日伙食公布表。
(2) 副食支出明細:查詢某日之副食支出明
細。
(3 ) 現金調節:登載每日伙食作業資料時,
如有選取應收(支)未收(支)或預收(支)之
情形,而日後實際收到(支出)現金,或
預收(支)情事已實際發生,即應執行
現金調節作業,以符實況。
(4) 現金調節紀錄:查詢指定期間內應收
(支)未收(支)或預收(支)之款項已被調
節,及處理日期時間、紀錄人帳號等資
訊。
(5) 副食應支未支:副食品支出明細,除自
行外購部分外,與相關廠商來往交易金
額,皆預設為應支未支。而至實際付款
予廠商後,伙委應至此功能頁面進行調
節。
(6) 副食付款紀錄:查詢某段期間內副食
款項已完成調節之處理日期及紀錄人帳
號、紀錄時間等資訊。
(7) 副食貨款統計:查詢某段期間內,各類
副食品的採買情形,系統將逐日列出各
類副食品的貨款,並執行加總計算。
(8) 現金收支登記:依指定查詢條件,系統
會帶出現金收支逐日逐項之紀錄,執行
加總作業。另以顏色區分,藍色部分表
示收入,橘色部分表示支出。本功能現
金收支登記中僅包含已實際收到或支出
之現金項目,應收未收及應支未支之項
expenditure for daily non-staple food.
(3) cash adjustment: as soon as the payment concerning the food
expenditure that previously indicated should receive (pay) but
not receive (pay) or receive in advance (pay) and then cash really
is received (paid) or is received (paid) in advance one day, the
cash adjustment should be carried out immediately in order to
keep the updated information.
(4) he record of cash adjustment: searching for the information in a
designated period concerning the payment details including the
cash that should receive (pay) but not receive (pay) or receive in
advance (pay) has been adjusted and information includes the
date of proceeding, operators' account and so on.
(5) the fee for not-staple food that should pay but not pay: the detail
of expenditure for non-staple food, apart from the part that is
purchased by the department itself, should be considered as the
title 'should pay but not pay'. The following up adjustment in
accounting should be made by the PM on the sub-function of this
website to carry out the adjustment as soon as the actual payment
is given to suppliers.
(6) the detail of payment for non-staple food: It queries the proceeding
date and operator's account and date of recording time of the
completed adjustment of the non-staple food in a certain period
of time.
(7) t he statistics of the payment of the non-staple food: It queries the
purchase of various non-staple food in a certain period of time
and system will list the price of each non-staple food each day
and add it to the summation.
(8) cash fl ow record: It queries by designated conditions and system
will bring out cash fl ow records of each item of each day and add it
to the summation. It is separated by colors. Blue indicates revenue
and orange means expenditure. The function of cash fl ow record
only includes realized cash revenue or expenditure. It does not
include receivable and payable items.
(9) cash fl ow statement: The system will bring out the general
statement of cash fl ow by designated query conditions and every
item will be added to its summation and shows up. Likewise,
the general statement of cash fl ow only includes cash items of
realized revenue or expenditure. It does not include receivable
and payable items. The difference between cash-basis accounting
and accrual-basis accounting is appeared in the note column.
(10) revenue and expenditure record on the accrual basis: It queries
by designated conditions and system will bring out records of
revenue and expenditure of each item of each day and add it to
the summation. It is separated by colors. Blue indicates revenue
OperationsProfi le
18 ⇤Vol.30 2007 海巡雙月刊
目並未包括在內。
(9) 現金收支報表:依指定查詢條件,系
統會帶出現金收支總報表,各項目會
以加總後之金額呈現。同樣地,現金
收支總報表中僅包含已實際收到或支
出之現金項目,應收未收及應支未支
之項目並未包括在內。而現金帳與權
責帳之差異亦於附註欄內顯示。
(10) 權責收支登記:依指定查詢條件,系
統會帶出逐日逐項之收支紀錄,執行
加總作業。另以顏色區分,藍色部分
表示收入,橘色部分表示支出。由於
乃權責帳,故不管現金實際收付情形
如何,屬於查詢條件範圍(月份)內之
項目(含應收未收、應支未支;不含預
收、預支)皆會呈現。
(11) 權責收支報表:依指定查詢條件,系
統會帶出權責收支總報表,各項目會
以加總後之金額呈現。由於乃權責
帳,故不管現金實際收付情形如何,
屬於查詢條件範圍(月份)內之項目(含
應收未收、應支未支;不含預收、預
支)皆會呈現。而權責帳與現金帳之差
異亦於附註欄內顯示。
(12) 伙食團收支統計:此功能主要是供督
導長官以及伙食稽核長官所使用,提
供查詢某段期間內其所轄所有餐廳之
個別收支狀況,以協助其了解轄區內
伙食團之收支情形。
(13) 關帳作業:依指定條件,查詢該期間
內之關帳紀錄,包含結清金額、處理
日期及紀錄人帳號、紀錄時間等資
訊。
3. 伙食督檢作業:
伙食督檢功能主要是提供伙食稽核長官,
於線上檢核辦伙單位所登載的伙食資料是否有
圖5 收支管理-每月收支總報告表(現金)畫面
Figure 5: Revenue and Expenditure management - the screen of the general statement
of monthly cash fl ow.
◆
and orange means expenditure. Because of its accrual basis, it will
show up items (including receivable but not received, payable
and not pay yet; not including items received or paid in advance)
matched within the query conditions (by month) no matter
whether the actual cash fl ow of revenue and expenditure.
(11) revenue and expenditure statement on the accrual basis: It queries
by designated conditions and system will bring out the general
statement of revenue and expenditure on the accrual basis and
every item will be added up to the summation. Because of its
accrual basis, it will show up items (including receivable but not
received, payable and not pay yet; not including items received
or paid in advance) matched within the query conditions (by
month) no matter whether the actual cash fl ow of revenue and
expenditure. The difference between cash-basis accounting and
accrual-basis accounting is appeared in the note column.
(12) statistics of revenue and expenditure of the mess: The function
is mainly used by supervisors and auditors of the mess. It
provides respective cash fl ow conditions of all the administered
restaurants in a certain period of time, in order to understand the
cash fl ow of the mess in the administered area.
(13) account closing: With designated conditions, it can query
the records of the closed accounts in a certain period of time,
including the amount of money when closing, date of proceeding
and operators' account, date of the record, etc.
3. Mess AuditingThe auditing of the mess: the function of auditing aims to offer the
offi cial auditor to evaluate whether the information of the organization in
charge of the mess indicated on the website is correct or not and provide the
function of summation and statistics in order to understand and control the
defects of each mess in the administered area.
OperationsProfi le 解 析
2007 海巡雙月刊 Vol.30 ⇥ 19
所缺失,並提供彙總統計功能,使其掌握所轄
區內各伙食團之缺失情形。
4. 系統設定作業:
系統設定提供系統管理者進行單位以及使
用者帳號的新增維護功能,亦提供伙食委員或
主任委員維護其副食品項及計量單位之功能。
另外,亦附加菜單查詢功能,以供各單位間彼
此菜色的分享。而系統紀錄功能則紀錄使用者
的連線情形,提供相關人員作為參考。
5.討論區作業:
提供各上級機關有關膳食業務規定之宣
導、命令傳遞及消息發布及各辦伙單位間心得
交流的園地,也做為各使用者與系統開發小組
圖6 收支管理-每月收支總報告表(權責)畫面
Figure 6 Revenue and Expenditure management - the screen of the general
statement of monthly revenue and expenditure (accrual basis)
◆
4. System setting: the system setting provides the system administrator with the
function of adding and maintaining group and user
accounts. It also offers the mess committee or the
director of the committee to maintain non-staple food
items and unit of measurement. Furthermore, the extra
search function for the menu allows other department
to share the cooking. The system logging can record
the online status of the users as a reference for the
related personnel.
5. DiscussionThe discussion broad aims to provide publicity, decrees, and
announcements of the regulations of the mess business from administrative
organizations and an area where every organization in charge of the mess
can share what they have learnt as well as a bridge between every user and
group of system development. Samples for all kinds of offi cial documents
are provided as the forms of everyday, every ten days and every month for
front line personnel in charge of the mess to adapt. Furthermore, various
types of training documents and manuals are always ready for beginner's
reference.
圖7 公告與討論-消息公布畫面
Figure 7 – Announcement and Discussion – News Release
◆
業 務 OperationsProfi le
20 ⇤Vol.30 2007 海巡雙月刊
溝通之橋樑。提供各式簽文範本予基層伙食委
員每日、每旬及每月各項表件資料陳核套用。
提供各項講習訓練文件、操作手冊供新手隨時
參閱。
(四)系統之使用者分為五大層級:
1. 伙食團之伙食委員。
2. 膳食委員會召集人。
3. 總局及各地區局秘書
室、會計室及督察室
之伙食稽核長官。
4. 各指導單位之督導長
官。
5. 負責維護單位及帳號
資料之系統管理人
員。
(五)系統效益:
1. 電腦自動運算功能,迅
速即時查詢掌握副食費收支情況,透過現金
及權責收支報表之勾稽,避免虛盈(結餘)
實虧(透支)情形發生,有效控管副食費之
運用。
2. 確立帳務處理標準作業程序,藉資訊化作業
替代人工製表。可提供各類主副食費收支明
細,俾利業管單位及權責長官稽核參考。
3. 減少人工計算錯誤之發生,縮短帳務結算呈
核時間。迅速完成彙計作業產生及列印各式
報表以滿足伙食帳務處理作業。(目前每月
關帳時間已統一律定於每月5日前完成,較
原人工核結大幅提前至少10日以上,97年度
起預劃每月3日前完成關帳簽核。)
4. 每日依據副食採買菜金及各項收支作業資
料,以伙食公布表為介面輸入資料庫後,各
項表單簿冊全由系統自動產生,有效簡化伙
委逐筆登錄之繁瑣作業,更便於伙食委員離
退業務移交作業。
圖8 各單位作業流程示意圖
Figure 8 workfl ow of every organization
◆
(Ⅳ) Users of the system can be divided into fi ve groups: 1. Mess committee of the mess,
2. Convener of the mess committee,
3. Mess auditor of the Secretariat, Accounting Offi ce and Internal
Affairs Offi ce in the CPDG and every Coastal Patrol Offi ce,
4. Supervisors in the governing organization,
5. System administrator in charge of maintaining the organization
and account data
(Ⅴ)System benefi ts1. The system has
the function of automatic
calculation and revenue
and expenditure of the non-
staple food can be instantly
queried. With the auditing
of the statements of revenue
and expenditure on cash
and accrual basis, the false
revenue (surplus) and real
loss (overdraft) can be avoided
and the use of the money for non-staple food can be effectively
controlled.
2. To set up the standard operation procedure for dealing with
accounting and to use computer instead of human with the help of
MIS, this system can offer all details of incomings and outgoings of
staple and non-staple food as the auditing reference for departments
and offi cers in charge.
3. This system can reduce the problem of calculating that may be
made by human error and can shorten the period of producing
fi nancial statement. It fi nishes summation and printing various
reports for the need of accounting process for the mess. (So far, the
date, the 5th of each month, is the deadline for closing accounting
monthly under the help of this system, which is earlier than 10
days at least compared with the deadline that was carried out by
human; furthermore, in 2008 it is set on the 3rd of each month as
the deadline to close, sign and approve the account.)
4. According to the money of purchasing non-staple food and
various data of processing incomings and outgoings, the system
can automatically produce the forms, statements and reports by
published mess sheet as an interface input into the database. The
tedious process of personnel in charge of the mess inputting every
record of data is effectively simplifi ed, which made the replacement
of the mess personnel much easier.
OperationsProfi le 解 析
2007 海巡雙月刊 Vol.30 ⇥ 21
5. 建立線上查核各伙食團(含外離島單位)副
食費收支動態機制,掌握異常;另透過討論
區功能,即時公告及宣導作業規定、稽核缺
失及要求事項,大量縮減現地查核人力及節
約差旅費預算支用。
6. 彙整督檢缺失事項提供審監部門查核及各級
辦伙單位參考。強化內部控制機制,預防缺
失發生,精進整體辦伙品質。
四、結語
本署爾來要求業務精進與研究創新,本案
以主動解決基層問題為緣起,以資訊化系統工
具為輔助,運用機關現有人力,於最短時間內
完成系統研發,並辦理教育訓練及試行,現已
由各基層伙食單位正式實施。經初期調查結果
甚獲基層同仁支持與好評,亦於線上稽核管控
中發掘帳務處理缺失,及要求所屬實地追查出
虧空之實例,其所展現之預警功能己初步達到
功效。本(96)年度以本系統之創新研發成果
代表海巡署參加行政院業務創新研發評比;另
於審計部年度查核時驗證其效能亦獲讚賞與認
同。本系統如能持續運用,貫徹執行,應可管
控海巡單位主副食費虧空、透支情事,俾做好
伙食管理嘉惠官兵。
(本文作者任職於海岸巡防總局會計室)
5. This system offers online dynamic mechanism of e auditing fees
of non-staple food (including units on the islands outside Taiwan)
on every mess department, in order to control the problem of
abnormal expenditure. Also, with discussion board, the system
can announce and make public the operation regulations, audit
on defects and make demands in real time. It can greatly reduce
the manpower of fi eld auditing and budgeted expenditure of
travelling.
6. This system can collect reports of defects for auditing departments
and as a reference of the units in charge of the mess in order to
strengthen the mechanism of internal control, prevent defects,
improve overall quality of the mess.
IV. Conclusion
It is required in the Administration to better the business and to
encourage innovation. In order to proactively solve the problems in each
front line department, the Administration uses MIS tool as an assistance to
develop the system by existing manpower. The research and development
of the system fi nishes at the shortest period of time and training and trial
has been arranged. It is now put into practice in each front line mess
department. This system received support and good comments from
front line colleagues in the initial survey. With the online auditing and
monitoring, the defects of the accounting process were discovered and
orders had been delivered to the subordinate department to examine the
case of debt in person. The function of precaution has been demonstrated
and has taken effect in the fi rst step. The system is used as a result of
innovation and development on behalf of Coast Guard Administration
to join the competition of business innovation in Executives Yuan this
year. Also, during the annual audit of Ministry of Audit, its performance
received high praise and recognition. It is suggested to continue using this
system in each department as the system can control the debt or lost with
respect to the mess affair of the coast patrol departments in order to carry
out good mess management for offi cers and soldiers' good.
(The author of this article works in the accounting offi ce in
CPDG)
OperationsProfi le