Newsletter 高速鐵路簡訊 . 交通部高速鐵路工程局
高鐵計畫營運期第十一次財務查核紀實 The 11th Financial Audit of HSR Project Operational Phase
高鐵計畫營運期第十一次財務查核起始會議,由台灣高鐵公司鈕副總心惟及本局陳科長文美共同主持。

交通部授權本局依據鐵路法、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,執行每年一次之高鐵計畫營運期定期財務查核作業。
高鐵計畫營運期第十一次財務查核作業於106年6月13~22日間執行,由本局第六組陳科長文美率相關業務組室會同財務(含會計師)及法律顧問,赴台灣高鐵公司進行書面查核與訪談作業,另於6月15、16日分別至高鐵烏日基地瞭解營運資產目錄登載情形,以及至雲林、彰化車站進行資產盤點及瞭解資產管理制度之實地查核。本次查核資料範圍為105年1月1日至105年12月31日,項目包括:
一、專案財務事項查核
(一)財務解決方案執行成效定期檢視及檢視機制之建立與執行情形。
(二)勞基法實施「一例一休」之影響及因應。
(三)降低融資利率之計畫及執行情形。
(四)資本支出及備品採購程序。
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
本次查核作業於106年6月22日辦理完竣,刻正彙撰查核報告中,後續將俟查核工作小組會議討論修正後陳報交通部核定,並函請台灣高鐵公司就查核結果提出之應行改進事項積極辦理改善,另提建議事項供其公司治理之參考。

Every year, MOTC authorized BOHSR to execute the annual “Financial Audit of HSR Project Operational Phase” under regulations including "Railway Law", “Statute for Encouragement of Private Participation in Transportation Infrastructure Projects”, "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 11th Financial Audit of HSR Project Operational Phase was held from Jun. 13 to 22, 2017. Section Chief Wen-Mei Chen of Sixth Division led relevant associates, finance (including accountants) and legal consultants from BOHSR to THSRC for documentation audit and interview. In addition, the inspection team went to Wuri depot on June 15th for understanding of the operating asset catalog uploading situation and to HSR Yunlin and Changhua Station on June 16th for asset inventory and onsite inspection of the asset management system. In this audit, documents within the time frame from Jan. 1, 2016 to Dec. 31, 2016 were evaluated and the inspection items are as follows:
1.Project Financial Audit
(1)Establishment and implementation of periodic review and review mechanism for the implementation of financial solutions.
(2)The Impact and Response of the implementation of “one fixed day off and one flexible rest day” policy by Labor Standards Act
(3)Implementation situation of reduction of the financing rate.
(4)Capital expenditure and spare parts procurement procedures.
2.General Financial Audit
(1)Financial statements audit
(2)Company integrity and other general issues
The audit was completed on Jun. 22, 2017 and the subsequent auditing report is currently under assembly and verification. After revision by the auditing team and submission to MOTC for verification, THSRC shall address the listed improvement measures accordingly and see relevant suggestions as future references for company management.

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