Newsletter 高速鐵路簡訊 . 交通部高速鐵路工程局
高鐵計畫營運期第八次財務查核紀實 The 8th Financial Audit of HSR Project Operation Phase
高鐵計畫營運期第八次財務查核起始會議,由本局鍾總工程司維力及台灣高鐵公司鄭執行長光遠共同主持

依據鐵路法、獎勵民間參與交通建設條例施行細則、地方營民營及專用鐵路監督實施辦法、鐵路附屬事業經營規則、臺灣南北高速鐵路興建營運合約、站區開發合約等相關規定,本局代表交通部執行每年一次之高鐵計畫營運期定期財務查核作業。
高鐵計畫營運期第八次財務查核作業於103年6月4日至6月16日間執行,由本局鍾總工程司維力率員會同財務(含會計師)及法律顧問赴台灣高鐵公司辦理,另於6月12日赴高鐵雲林及彰化站進行實地查核,本次查核資料範圍為102年1月1日至102年12月31日,項目包括:
一、專案財務事項查核
(一)財務比率缺失暨整體財務之改善辦理情形。
(二)特別股爭訟處理情形。
(三)營業成本。
(四)資本支出執行進度及付款情形。
二、一般性財務事項查核
(一)財務報表。
(二)公司健全性及其他事項。
查核作業於103年6月16日辦理完竣,後續則召開查核工作小組會議通過後及陳報交通部核定,函轉台灣高鐵公司依應行改善及建議事項辦理。

On behalf of MOTC, BOHSR executed the annual "Financial Audit of HSR Project Operation Phase" under regulations including "Railway Law", "The Statute for Encouragement of Private Participation in Transportation Infrastructure", "Regulations Governing Supervision of Local, Private, and Exclusive Railways", "Regulation for Railway Ancillary Business", "Taiwan North-South High Speed Rail Station Zone Construction and Operation Agreement" and "Taiwan North-South High Speed Rail Station Zone Development Agreement".
"The 8th Financial Audit of HSR Project Operation Phase" was held from Jun. 4 to Jun. 16, 2014 in THSRC. Chief Engineer Wei-Li Chung led relevant associates, finance (including accountants) and legal consultants from BOHSR to attend the audit. The onsite inspection included in this audit took place at HSR Yunlin and Changhua Station on Jun. 12. In this audit, documents within the time frame from Jan. 1, 2013 to Dec. 31, 2013 were evaluated and the inspection items are as follows:
1. Project Financial Audit
a. Financial percentage errors and the overall financial improvement status
b. Preferred stock litigation situation
c. Operational costs
d. Capital expenditure execution progress and payment situations
2. General Financial Audit
a. Financial statements audit
b. Company integrity and other general issues
The audit was completed on Jun 16. After passing of the Auditing Team Meeting and submitted to MOTC for verification, THSRC shall implement the listed improvement measures and suggestions accordingly.

  • 與台灣高鐵公司相關單位進行查核業務詢問事宜
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