未登記責任業者之清查、輔導及營業（進口）量相關帳籍憑證查核計畫
| 中文摘要 | 本計畫共輔導607家責任業者完成辦理登記作業、申報營業量及繳納回收清除處理費，已收繳之回收清除處理費金額為1,608萬4,251元。另選取209家辦理現場查核，查獲短漏金額計新台幣幣2,753萬4,164元，總計金額為新台幣4,361萬8,415元，益本比為4.75倍，計畫目標益本比為4倍，本工作團隊已達成計畫目標之118.8%。 本計畫透過執行團隊縝密規劃及專業分工，在清查、輔導及查核作業各方面均已達成本計畫之各項目標，除強化營業量查核稽催作業外，亦提升各類資源回收基金稽催之成效，並符合廢棄物清理法執行之公平性及一致性。 有關本計畫之執行情形，於第三章「工作執行成果」依「清查」、「輔導」及「查核」三部分說明執行結果及分析，另於第四章「查核結果統計分析」，則就查核作業之受查業者，以統計方式作實證結果之分析及探討，第五章「結論與建議」則為本團隊就執行本計畫所發現之問題，提出建議之事項。 | ||
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| 中文關鍵字 | 回收清除處理費,益本比,未登記責任業者 | ||
基本資訊
| 專案計畫編號 | EPA-95-HA12-03-D051 | 經費年度 | 095 | 計畫經費 | 10200 千元 |
|---|---|---|---|---|---|
| 專案開始日期 | 2006/02/15 | 專案結束日期 | 2006/12/31 | 專案主持人 | 曾炳霖 |
| 主辦單位 | 回收基管會 | 承辦人 | 廖保雲 | 執行單位 | 立本台灣聯合會計事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | EPA-95-HA12-03-D051(公開版).pdf | 0MB | [期末報告]公開版 |
Audit plan for examining, assisting and conducting operating (import) volume related accounts voucher of unregistered responsible enterprises
| 英文摘要 | This project had assisted 607 unregistered responsible enterprises to process their registrations, file their operating volumes and submit their Recycle-Clearance-Disposal Fees with total amounts of NT$16,084,251. We also selected 209 enterprises to perform on-site audit of the related book accounts and vouchers. The result shows shortages of NT$ 27,534,164 recycled funds which come out with the total audit amount up to NT$ 43,618,415, P/E ratio reaching 4.75 over the target P/E ratio of recycling originally setting at level 4. Our project team had achieved 118.8% of target goals. Our project teams have cooperated with seamless strategies and professional staffs to achieve the project goals in terms of examining and auditing the recycling processing. In addition to increase the operating reviewing processing, this project also enhance the collection ability of recycling waste funds and comply with the fairness and consistency of the “Waste Disposal Act” . As to the implementation of this plan, the “project implementing results” are provided in Chapter 3, which is to illustrate the implementing result and analysis based on our “examination”, “assistance” and “audit”. In Chapter 4, "statistics analysis of audit result”, we analyze and discuss the audited enterprises based on the statistical substantial results. Finally, we provide our comments based on problems discovered during implementing the plan in Chapter 5, “conclusions and suggestions". | ||
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| 英文關鍵字 | Recycle-Clearance-DisposalFee,P/E ratio,unregistered responsible enterprises | ||