IMIG 課程中英文摘要

(翻譯者: Alex Lin)

A) 本課程旨在協助修課學生透過對「國際透明組織(Transparency International, TI)」所倡議之「國

家廉政體系(national integrity system, NIS)的了解，期能從宏觀視角，掌握「政府廉政/反貪機構
機構 (anticorruption agency, ACA)運作機制及其與所處系絡(context)間的關係。本課程除引介
NIS 的各支柱(pillars)，也將聚焦於觀察比較跨國 ACA 類型間的優劣所在。

The course aims to help students obtain a macroscopic perspective of anticorruption efforts made by
various types of anticorruption agencies (ACAs) through an examination of the National Integrity System
(NIS), a conceptual framework developed by Transnational International (TI). In addition to introducing
each of the NIS’s pillars, the course focuses in understanding the context behind as well as the
intertwining network relationship among the system’s components. Students in the course will also
learn about the comparative advantages and disadvantages of various types of ACAs around the world.

B) 本課程旨在帶領學生研習社會科學各種研究方法，以達成下列五項具體目標：一、了解研究
的基本原理原則；二、熟悉廉能治理的相關研究成果；三、連結學術研究與實務經驗；四、
具備實務研究與完成學位論文之能力；五、透過研究能力之提升，強化政策倡議與創造變革
的能力。

The purpose of this course is to introduce students to various research methods in social sciences. The
course is designed to achieve the following five specific objectives: (1) to help students understand the
principles of research; (2) to acquaint students with previous research results in the integrity and
governance literature; (3) to enable students to link academic research with practical experiences; (4) to
provide students with practical research skills in completing the MA thesis; (5) to strengthen student’s
overall ability in developing new policy initiatives and in creating change.

C) 優質的治理主要基於廉潔、透明、與課責之價值主張，而這些價值之彰顯則有賴於一套嚴謹
且客觀指標系統，以及維繫指標系統的績效管理制度。從國際上與國內各級政府重視相關廉
能評鑑與評比的程度，可以瞭解到廉政績效管理的重要性。本課程有三個主要目的：(一)介紹
國內外現有廉政機制與指標設計原則；(二)介紹國際透明組織所建構與運用之相關廉政指標；
(三)如何運用績效管理系統，來強化廉政治理之作為。

The quality of good governance hinges largely on value propositions based on the principles of integrity,
transparency, and accountability. A system of prudent and objective indicators ought to be established
to capture the essence of these stipulated values as well as to reflect the aims of good governance. Both
internationally and domestically, rankings and indices are widely utilized to gauge the performance of
anti-corruption efforts, which attests well to the importance of performance management undergirding
the use of indices. The main objectives of this course are threefold: (1) to introduce students to the
design principles underlying indicators that are used to promote integrity; (2) to familiarize students
with various indices developed by Transparency International; (3) to examine how performance
management systems can be used to strengthen efforts on anti-corruption.
D) 《聯合國反貪腐公約》於 2003 年聯合國大會通過，開啟全世界廉政治理的重要里程碑。國內
為建立廉潔社會行為準則亦相應架構了一系列的法律規範，課程具體內容包含：1、聯合國反
貪腐公約與區域性組織之反貪腐協定(OECD、歐盟、美洲國家、非洲聯盟)2、比較廣義的陽光
法案 3、行政程序法 4、政府採購法 5、公務員服務法與公務員廉政倫理規範 6、法官倫理規
範與檢察官倫理規範 7、刑法範疇的貪污治罪條例、證人保護法

The United Nations Convention Against Corruption (UNCAC) was passed on 31 October 2003 at the
United Nations Headquarters in New York, and this Convention is a milestone in the governance of
global integrity. To establish a society free of corruption, Taiwan has also set a series of legal norms
based on the principles of the United Nations Convention against Corruption. Topics of class discussion
include the following:

1. The comparison between UNCAC and regional organizations’ conventions against corruption (OECD,
EU, the Americas, and Africa)

2. Sunshine Acts and its broad implications

3. The Administrative Procedure Act

4. The Government Procurement Law

5. The Civil Service Act and the Integrity and Ethics Directions for Civil Servants

6. The ethical norms of judges and prosecutors

7. The Anti-Corruption Act and the Whistleblower Protection Act

E) 「建設廉能政府」可以說是政府推行反貪污及透明化最核心的價值，如何透過傳播與提倡的
方式促進廣大民眾參與，更是一項不可忽視的課題。本課程著眼於傳播與倡議的理論與實
務，期待修課同學能將所學充分活用於廉能治理的領域中：本課程除了將對傳播廉能及擴大
倡導公眾參與的理論概念深入討論外，更會對傳播廉能實務加以剖析；最後亦期盼同學透過
此課程的設計與訓練，能激發對跨領域議題的興趣與想像的可能性。

Anti-corruption and transparency are two core values in building a clean and competent government,
but how to expand and incorporate public participation through communication and advocacy
techniques in such process is an even more fundamental issue. This course focuses on the theory and
practice of communication and advocacy, with the objective that the students will be able to put into
practice what they learn in the classroom in the field of integrity and governance. The course will not
only provide in-depth discussions of the theoretical concepts in integrity and communication, it also
aims to help students learn how to analyze them. Also, the course is expected to contribute in the
development of student’s interdisciplinary thinking, interest, and creativity.

F) 品管圈已經成為公私部門組織重要的品質管理技術，而我國廉政署也將品管圈的技術引進廉
政業務的推動，希望藉此提升政府廉能施政品質，強化政府廉政治理績效。本課程從品管圈
 的概念切入，介紹品管圈的發展與實務，接著再導入廉政品管圈的實施理念，輔以個案討論
的方式，有系統地介紹並說明我國廉政品管圈之制度設計與操作方式。

Quality Control Circle (QCC) is one of the key quality management techniques that are widely adopted in
both public and private organizations. To improve its anti-corruption policy implementation, and to
enhance its overall performance in anti-corruption related activities, Taiwan’s Agency Against
Corruption (AAC) has begun the process of incorporating this technique into its daily operations. The
course first provides an introduction to the theoretical development and practice of Quality Control
Circle. Later, using the case-study approach, students will systematically learn about the concept of
Quality Control Circle Against Corruption, its institutional design, and its operations as implemented by
Taiwan’s AAC.

G) 本課程關注於國內外重要新聞、熱門議題與即時事件，提供一個公共事務的審議空間，旨在
培養學生的洞察力，並訓練其獨立思考之能力。

This course is a deliberative and open public affairs forum where students discuss important domestic
and international news, hot issues, and other real-time events. The aim of the course is to develop
students’ insight and independent thinking.

H) 全球化不僅帶來經濟相互依存，同時也為犯罪者開啟了更多的機會，進而對國際社會與國家
安全產生衝擊，對公共政策制定帶來更多挑戰。從國際層面分析，1990 年代以後，由於通
訊、交通等科技更加創新與進步，跨國經濟活動更加自由化，造成全球金融市場資金的快速
移動，使外界難以區別合法的金融活動與非法的犯罪活動，聯合國與國際洗錢防制組織乃致
力於推動有關打擊跨國洗錢與資助恐怖主義犯罪的國際合作規範，要求各國政府遵循並合作
打擊跨國犯罪。就國內層面分析，有效打擊國內與跨國犯罪，需仰賴國內行政、立法與司法
機關的配合，制定符合國際標準的洗錢防制法規，建構完善的情資申報與受理機制，藉以預
防及打擊犯罪。本課程主要從國際與國內層次，兼顧理論與實務，介紹洗錢防制治理與相關
政策網絡。

Globalization has not only brought about the economic interdependence of nations but has also created
more opportunities for criminals to dramatically impact global community and security, as well as pose
serious challenges to the formulation of public policies. At the international level of analysis,
technological innovations in communication and transportation after the 1990s has generated
tremendous liberalization in transnational economic activities, making the cross-border movement of
financial capital easier but also making it more difficult for outsiders to distinguish between legitimate
financial activities and illegal criminal activities. Both the United Nations and other international anti-
money laundering organizations have increased their efforts to promote anti-money laundering and
counter-terrorism laws and norms, hoping to induce individual nations to comply with their standards
and encourage international cooperation in fighting transnational crimes. At the domestic level of
analysis, combatting national and international crimes effectively requires (1) the full coordination of
administrative, legislative, and judicial agencies, 2) the development of anti-money laundering laws and
regulations that comply with international standards, 3) the construction of an information-gathering
and reporting mechanism to tackle and prevent crimes. The course covers both international and
domestic levels of analysis in its introduction to the theory and practice of anti-money laundering
governance and associated policy networks.

I) 本課程介紹財務預算透明之理論與國內外實務經驗，說明財務預算透明與公共課責之關係，
並檢討當前我國權責機關促進財務預算透明與課責程度之政策作為、成效與進展，課程具體
內容包含： 1.「OECD 預算透明化最佳實務」；2. 「IMF 財政透明化手冊」規範；3. APEC 經濟
體的財務預算透明措施及政策分析；4. 財務預算透明與課責關係理論；5. 各國財務預算
透明機制設計上之特色及異同。

Fiscal and budgeting transparency, which can be defined as “the openness toward the public about
government structure and functions, fiscal policy intentions, public sector accounts and projections,” is a
prevalent trend in the current wave of government reform. International organizations, such as the
OECD and the IMF, have endeavored to facilitate the practice of fiscal and budgeting transparency by
collaborating on international protocols. This course introduces the theory and practice of fiscal and
budgeting transparency and their relationships to accountability. The class topics include: 1.OECD’s best
practices in budget transparency; 2. IMF’s manual on fiscal transparency; 3. Analysis of APEC’s
mechanisms for fiscal and budgeting transparency; 4. Theoretical relationship between accountability
and fiscal and budgeting transparency; 5. Comparisons of the features, similarities, and differences in
fiscal and budgeting transparency mechanisms between countries.

J) 本課程旨在於從個體、組織、以及環境等多元層次的觀點，結合參與學員的實務經驗，探討
廉能治理之相關研究途徑，以深入瞭解影響廉能治理效能之相關因素；並藉由對於影響因素
的文獻回顧與個案研究，進一步形成研究主題、提出研究假設、建構可能模型、以及檢定研
究假設，以此研究成果，達到提高廉能治理效能的目標。探討廉能治理研究途徑的過程中，
本課程同時訓練學生建構論文模型的邏輯思考與寫作的能力。

This course explores research approaches in the study of integrity and governance from the points of
view of the individual, the organization, and the environment. Based on the practical experiences of
participating students, the course aims to identify factors that affect the performance of integrity and
governance mechanisms. By surveying and reviewing the relevant literature and case studies, the course
helps students identify potential research topics, propose and test hypotheses, and consequently
construct theoretical frameworks. In the process of exploring research approaches related to integrity
and governance, the course also train students to improve their critical thinking skills and writing ability.

K) 犯罪防制是國家廉政體系所欲達成的目標之一，然而隨著時代進步，不同於一般犯罪型態的
白領犯罪問題日趨嚴重，經濟犯罪、商業犯罪、科技犯罪等智慧型犯罪皆然。本課程聚焦於
高社會經濟地位者在職業活動中，運用其專業或職權所從事的犯罪行為，並佐以實際案例說
明，進而思考如何運用內外控機制偵測、預防與控制。

Crime prevention has always been one of the goals of national law enforcement agencies. However, just
as society evolves over time, so does the criminal. In recent years white collar crimes have become the
focal point of most law enforcement agencies in government. In the modern criminal world, the
problems of money laundering, corporate fraud, and cyber-crime represent only the tip of the iceberg.
This course is designed to help students study and analyze the criminal behaviors of senior executives in
their respective professions. The course will utilize real life case studies to provide an in-depth
examination of each scenario. At the end of each case study, students will reflect on the necessary
internal and external mechanisms that detect, prevent, and control crimes.

L) 企業界在經歷醜聞、弊案、不景氣和全球化競爭的衝擊，愈來愈多企業大幅投入公益來換取
社會對它的支持。本課程旨在幫助學生瞭解：(一) 企業社會責任的重要性，以及企業營運對社
會、環境的影響與衝擊；(二) 企業如何受到愈來愈多非政府組織、信評機構、政府與整個社會
的密切監督，以及企業社會責任相關評鑑的內涵與成效；(三) 企業貪腐行為會提高企業的成
本，還要支付高額政治支出，從事關說、行賄與共謀，這不但破壞其內部治理結構與外部制
衡機制，並將成本轉嫁到消費者身上；(四) 企業如何把公益變商機，創造社會與企業共享價
值。

In the wake of corporate frauds, scandals, and recession, businesses increasingly have devoted great
efforts in social responsibility to regain public trust. The course is designed to assist students in
understanding the following: (1) the significance of corporate social responsibility and the impact of
business operations on society and on the environment; (2) the process by which businesses is closely
scrutinized by non-governmental organizations, credit rating agencies, governments, and the society at
large, and the pros and cons of using corporate social performance evaluations; (3) the devastating
effects of private sector corruption on corporate governance, which result in higher operational costs,
higher political expenditures (lobbying, collusion, and outright bribery), and higher costs for consumers;
(4) how businesses convert philanthropy into business opportunities, thus creating shared values with
the public and society at large.

M) 政府採購制度的健全影響政府之施政效能甚鉅，且政府採購的各階段與相關的合約管理事
務，皆可能因人為之故意或疏忽而導致貪腐之可能。本課程主要介紹政府採購與採購之後的
合約管理的相關程序，以及在政府採購事務各階段（招標、投標、決標）與合約管理期間會
涉及的各種廉政相關議題。

The robustness of government’s procurement system greatly affects its effectiveness. Moreover,
different stages of the government procurement process and contract management may possibly cause
or trigger different types of corrupt behaviors. This course provides a comprehensive introduction of
Taiwan’s government procurement and contract management system. Specifically, this course focuses
on examining integrity-related issues that may arise at different stages of the government procurement
process—tendering, bidding, and awarding—and during the management of contracts after
procurement.

N) 本課程旨在介紹廉能治理在國際上所呈現的多元體制與範疇框架。了解在不同國家、相異的
文化環境之下，國家廉政體系所面臨的核心問題與治理困境，進而達到優勢學習的策術方
略。

The purpose of this course is to introduce students to the diverse integrity and governance
institutions/frameworks that exist at the international level. The course aims to help students
understand the major problems and difficulties that national integrity systems have encountered across
different countries and under different cultural environments. In addition, students will learn about
strategies and strategic management during class discussions.

O) 本課程介紹內部控制與稽核相關理論、方法，並說明內部控制制度之規劃及設計，及企業運
作內部稽核之實務，增進應用能力，以有效確保企業經營目標之達成。

課程學習目標在協助學生認識內部控制與稽核作業，並進一步了解:

(1)內部稽核人員在治理、風險與控制之所應扮演之角色;

(2)內部稽核任務執行之過程;

(3)執行內部稽核任務所需之稽核技巧與專業知識。

課程內容包含：內部控制與稽核概論、內部稽核執業準則、稽核證據、稽核規劃、稽核程
式、稽核技術，以及稽核報告等。

This course provides a general introduction to the theories and methods of internal control and auditing.
In addition, it describes (1) how internal control mechanisms are planned and designed, and (2) how
corporate auditing practices have enhanced businesses’ capacity to adapt and achieve its business
objectives. The major learning objectives of this course are to help students understand the operations
of internal control and auditing, and to further explore the following topics:

(1) the role of internal auditors in corporate governance, risk management, and control;

(2) the process by which internal audits are executed;

(3) the specialized skills and expertise required to perform an internal audit.

Course contents include theories of internal control and auditing, internal auditing standards, audit
evidence, audit planning, audit programs, audit tools, audit reporting, among others.

P) 對任何國家和社會而言，打擊貪腐是一項相當具有挑戰性的任務，當前有許多國際性組織投
入反貪工作且在其活動中建立全球網絡，此一網絡可以提供一個平台給所有的行動者，互相
分享知識和經驗、共同採取集體行動及連結全球各地的人民。另一方面，公民社會在反貪運
動中所扮演的角色與過去相比有過之而無不及，在提升公共責信、公開透明及良善治理等目
標的達成上都需要公民參與。有鑑於此，本課程的目的包括：(1)回顧全球反貪運動的歷史發
展，(2)喚起跨社群的反貪意識，(3)發展建立全球結盟的策略，(4)透過社會網絡鼓勵公民參與
反貪活動。

Combatting corruption is a challenging task for all countries and societies. A number of international
organizations are currently involved in anti-corruption work, resulting in the creation of a vibrant global
anti-corruption network. This network provides a platform where actors can share their knowledge and
experience, mobilize and take collective action, and connect with other actors from around the world.
On the other hand, the role of the civil society in the fight against corruption has never been more
important. Citizen participation is needed to promote public accountability, transparency, and good
governance. Therefore, the aims of this course include: (1) reviewing the historical development of the
global anti-corruption movement; (2) raising awareness about anti-corruption across communities; (3)
developing strategies to building global anti-corruption coalitions; (4) engaging citizens in anti-
corruption activities through social networks.

Q) 「透明」（transparency）成為當代民主行政的重要規範性價值，乃是為了防制有權且專業政
府的不易監督，同時增益人民向政府問責（accountability）的能力。準此，行政透明是連結專
業行政與民主課責的橋樑。「倫理」是指人類社會生活中，主體間互動的正當關係及行為方
式準則的規範秩序。公務員之倫理規範包含三個層次：公職生涯之理想與價值；公務人員與
組織內外個人或群體的關係規範；公務員主體的正當行為準則。本課程在以公務倫理規範三
個層次為經，行政施為應產出之公共價值為緯，探討行政透明的意涵、影響、實踐與策略。

“Transparency,” an important normative value in democratic administration, facilitates the monitoring

and oversight of a powerful and professional government. It also enhances citizens’ capacity to hold the
government accountable for their policies. Administrative transparency therefore bridges the ties
between professional administration and democratic accountability. “Ethics” refers to the normative
principles that govern individual behaviors and interactions in social life. Public service ethics has three
layers: (1) the ideals and values of career public servants; (2) civil servants and their relationship with
individuals or groups from both inside and outside the organization; (3) the proper code of conduct for
civil servants. This course utilizes the three layers of public service ethics as warp, and public values
derived from administrative action as woof, in order to weave a picture of administrative transparency
and to explore its implications, impacts, practices, and strategies.