Newsletter 高速鐵路簡訊 . 交通部高速鐵路工程局
高鐵計畫營運期第十次財務查核紀實 The 10th Financial Audit of HSR Project Operational Phase
台灣高鐵公司鄭執行長光遠及本局徐組長榮崇共同主持起始會議。

本局依據鐵路法、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、地方營民營及專用鐵路機構經營附屬事業規則、台灣南北高速鐵路興建營運合約等相關規定,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。
高鐵計畫營運期第十次財務查核作業於105年6月28日至7月7日間執行,由本局徐組長榮崇率員會同財務(含會計師)及法律顧問赴台灣高鐵公司辦理,另於6月29日及7月6日赴高鐵苗栗、雲林及彰化站進行實地查核,本次查核資料範圍為104年1月1日至104年12月31日,項目包括:
一、專案財務事項查核
(一) 財務解決方案執行後績效(與財務模組之比較)及其檢視機制建立情形。
(二) 新增三站(苗、彰、雲)營運現況(含人事成本)之瞭解。
(三) 人事支出預算編列及執行情形。
(四) 鐵路營運處之維修部門維修費用檢視。
二、一般性財務事項查核
(一) 財務報表事項查核
(二) 公司健全性及其他事項查核
查核作業於105年7月7日辦理完竣,正彙撰查核報告中,後續將俟查核工作小組會議通過,陳報交通部核定後,函請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 Operational 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” and “Taiwan North-South High Speed Rail Station Zone Construction and Operation Agreement”.
“The 10th Financial Audit of HSR Project Operational Phase” was held in THSRC from Jun. 28 to Jul. 7, 2016. Division Director Jung-Chung Hsu led relevant associates, finance (including accountants) and legal consultants from BOHSR to attend the audit. The onsite inspections included in this audit took place at HSR Miaoli, Yunlin and Changhua Station on Jun. 29 and Jul. 6. In this audit, documents within the time frame from Jan. 1, 2015 to Dec. 31, 2015 were evaluated and the inspection items are as follows:
1. Project Financial Audit
a. Actual performance (compared with the financial module) of the HSR Financial Improvement Plan and the development of review mechanism.
b. Operational status (including personnel cost) of the three additional stations (HSR Miaoli, Changhua and Yunlin Station).
c. Budgeting and execution of personnel expenditures.
d. Maintenance expenditure review of the maintenance department at the railway operation unit.
2. General Financial Audit
a. Financial statements audit
b. Company integrity and other general issues
The audit was completed on Jul. 7, 2016 and the subsequent auditing report is currently under assembly and verification. After passing of the Auditing Team Meeting and submitted to MOTC for verification, THSRC shall implement the listed improvement measures and suggestions accordingly.

  • 高鐵苗栗站執行「營業現金收入保管控制盤點流程」之查核。
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