政府隨時更新建設以因應各式公共建設及政策，但並非所有建設都能如預期 使用，審計機關適時扮演著監督者之角色，因此，行政機關與審計機關在決算時 的互動，成為可以適時督促政府的管道。在過去文獻中，鮮少有人討論審計機關 與行政機關在決算互動之情況，本研究先探討良好的決算為理論基礎，共分三層 次：決算目標、決算使用審計方式及審計人員能力為架構，以探討行政與審計兩 者間互動時之反應，並以我國頂尖大學計畫為例，運用訪談法及二手資料分析， 以解釋決算的過程、成果之重要性，及雙方互動後的結果。 本文藉由訪談頂尖大學及審計機關，針對研究問題提出下列實務上之政策建 議： 一、放寬法規上之規定：頂大計畫之經費之流用應加寬彈性，畢竟頂大計畫僅是 達成計畫的手段。 二、決算進行時，審計機關與行政機關開拓新溝通管道：利用電子化溝通平台減 少審計與行政機關溝通之時間。 三、審計機關與行政機關嘗試以和平互惠角度共存：本研究認為在往後之行政審 計互動關係應嘗試以和平互惠之關係進行，而此使兩者之間能夠以互惠面合 作的前提 四、重視頂大計畫工作圈意見：在未來工作圈會議時，將以頂大辦公室及會計人 員共同進行討論，有利於雙方之瞭解。 / The administrative organizations renew infrastructures based on public and policy, but now all infrastructures can be anticipated to use. The audit plays the supervisor to the administrative organizations. Therefore, the reaction of financial statement will be a good way to surprise the administrative organizations. The documents seldom discuss this issue in the past. This research discusses how to attain the theory of good financial statement with three levels: the goal of financial statement, the way audit organizations to use and the ability of the auditors. This research takes “The Aim for the Top University Project” for example to discuss the reactions of two organizations, and use In-depth interviews and researching secondary materials to explain the process, the importance and the outcome after reactions. First, broaden the rules: the expenditure should be more flexible. The project is just a method approach to the goal. Second, the two organizations should explore new communication channel: use E-communication medium to decrease time. Third, the two organizations should try to stay in peace for collaborating. Fourth, respect the opinion form the teams of top universities. Let staffs of both sides discuss, which will make them understand each other.