Basic introduction Chinese name: special fee, also known as special fee source: official allowance compliance: Taiwan Province Province * * * Accounting quite special fee subject name, source, compliance, basis, regulations, academic opinions, events, name special fee, also known as "special fee", is the head or deputy head of various administrative organs and public schools in Taiwan Province Province, and the expenses and expenses are detailed due to official needs and compliance. In addition, although special expenses have aliases for special expenses, and some media regard them as the same, the name of special expenses is other meaning in law. The source and specification of special expense source standard come from the classification definition and counting standard table of annual project budget in Taiwan Province Province (for example, the classification definition and counting standard table of project budget in 1995, which was implemented in June 5438+ 10, 2006) and the expenditure standard and audit operation manual audited and compiled by the Accounting Office of the Executive Yuan of Taiwan Province Province. In June, 2006, Ma Ying Jiu, Mayor of Taipei City, Taiwan Province Province, was investigated and prosecuted by the Taiwan Province Provincial Procuratorate for a dispute over special expenses. In this regard, the main accounting unit in Taipei only claimed that the contractor Yu Wen was involved in "administrative negligence". The conviction of Yu Wen also dealt a blow to the public power of the judicial system. The "confidential expenses of state affairs" are included in the public budget, with NT$ 35 million a year. As long as the budget document audited by the Legislative Yuan is produced, every expenditure item can be seen, and any expenditure must provide the necessary documents according to the regulations. Special expenses for compliance is a very special expense subject in accounting of Taiwan Province Province, and its legal source involves many accounting laws and regulations. Practically speaking, most of the auditing standards for special expenses of accounting units in Taiwan Province Province follow the expenditure standards and auditing operation manuals compiled by the General Accounting Office of the Executive Yuan. Although the manual is not the actual laws and regulations, it covers the practical work experience accumulated in accounting, procurement and related laws and regulations, such as * * * procurement law, * * * detailed rules of procurement law, budget subject classification definition and counting standard table by use, etc. In fact, at present, the accounting practices of the central government of the Republic of China, relevant ministries and commissions and local governments under their jurisdiction, including accounting voucher management and special expenses bookkeeping, will refer to this manual. Special expenses have become a practice. In the interpretation of justice 42 1, special expenses are regarded as part of the [fixed remuneration] paid by the state treasury to public officials: the fixed remuneration paid by the state treasury. The items and amount of remuneration are permitted by the legislature within reasonable limits. It is the part of the 86-year central general budget passed by the Legislative Yuan about the annual expenses, public expenses and special expenses of the Speaker and Deputy Speaker, and does not conflict with the Constitution. According to the "business expenses-special expenses" in the manual 1 1 and other relevant laws and regulations, the legal basis of special expenses is not only the procurement-related laws and regulations, but also the detailed rules and sub-laws are as follows: essentials for handling expenditure vouchers, standard table for classification and counting of central budget subjects in Taiwan Province Province, standard table for classification and implementation of budget subjects in the Central Committee of the Communist Party of China State organs, essentials for budget implementation in the Central Committee of the Communist Party of China State organs, and special items for heads and deputy heads of central organs. There are three different viewpoints in academic circles: compensation theory, substantial subsidy theory and estimated cost theory. People who adopt the "expense reimbursement theory" believe that even if the special expenses are special subsidies for the heads of government agencies, the premise must still be that the heads of government agencies actually have expenditures. The only difference between them and other civil servants' budgets lies in whether their expenditures belong to official duties, whether there is abuse of discretion, and the state does not interfere excessively. Those who adopt the theory of "substantial subsidy" believe that one of the business expenses has been habitually budgeted as "substantial subsidy" for decades because of its contingency, timeliness, liquidity and advance. If the head of the company exceeds the expenditure, it shall not be increased. If the person in charge of the company does not use up the part, there is no customary requirement to repay the part. People who adopt the theory of "estimated expenses" believe that the verification of receipts does not require recording the details of individual expenses and various uses, nor does it require settlement and overpayment and underpayment. In fact, it adopts a fixed total cost estimation method. Event In July 2006, Democratic Progressive Party "legislators" reported that former Taipei Mayor Ma Ying was suspected of illegally using special funds. In June, 165438+ 10, the "Supreme People's Procuratorate" of Taiwan Province Province investigated the case of nine special expenses. In February 2007, the case of special expenses was investigated, and Ma was accused of using his position to defraud property, and then Ma resigned as chairman of the Kuomintang. On April 3rd, at the first trial, Ma Ying said that he had not committed a crime. On April 17, the case was opened for the second time. On August 14, the Taipei Court of First Instance acquitted Jiu. On February 28th, 65438, Ma Ying IX was acquitted in the second instance of Taiwan's "High Law". [On February 23, 2007, the prosecution concluded its investigation. According to the indictment, Ma Ying Nine was accused of "taking advantage of his position to defraud property", and according to the Corruption Offences Ordinance, the total amount of corruption proceeds was determined to be NT$1176,200. Yu Wen, the former secretary of Taipei City, was found to be suspected of embezzling 760,000 yuan and charged with embezzlement and forgery of documents. In addition, Liao Li, Li Keqi, Sun, Fang, Zhang Junlun and many other municipal government workers were suspended from prosecution. On April 3, the Taipei court held its first session. Ma Ying IX stated his defense intention as a "defendant", including writing off the special expenses with receipts from the beginning, which was not public funds, and he did not "retract his confession" during the prosecution's interrogation. On April 17, the prosecution and the defense made a list of evidence, and the witness confessed that the evidence was used for offensive and defensive purposes. On May 8, the collegiate bench of the Taipei court ruled that the contents of the consultation issued by the Ministry of Justice, the interview with Zhongtian News on September 7 last year, Taipei City Councillor Yan September 18, and the testimony of witnesses such as Liao Li, director of the Ninth Office, were all evidence. On May 22nd, the collegial panel of the Taipei court ruled that Zhang et al. 14 witnesses, former vice chairman of the Executive Yuan, should be summoned for prosecution and defense. On June 5, Zhang appeared in court, and the trial was full of gunpowder. The public prosecutor suspects that witnesses, defendants and lawyers collude in advance; When lawyers respond to the implementation of the pre-trial system, it is necessary for both the prosecution and the defense to contact the witness to find out how much the witness knows about the evidence facts. On July 3, the Taipei court summoned Sun Fang and Sun, three former secretaries of the mayor's period, to testify in court. On July 10, the Taipei court summoned Liu, Wu and three former Taipei secretariat officials to handle special fees. Among them, when Wu Lizhen answered the lawyer's cross-examination, she mentioned that "the prosecution's transcript failed to completely record her statement", so the lawyer asked the collegial panel to consult the CD of the prosecution's interrogation. On July 19, this newspaper extracted the contents of the CD-ROM interrogation transcript of the prosecution, which triggered a controversy about "making false transcripts". The actions of the prosecution and the defense fought with each other outside the court. On July 23, the collegial panel of the Taipei court consulted the CD in court. The presiding judge told Wu that the verdict would explain the dispute over the prosecution's testimony record. On July 24th, the Taipei court presented relevant securities. Including oral evidence of 29 prosecution witnesses and 36 non-oral evidence. On July 3 1 day, the debate in Taipei court ended. In the prosecution stage, the prosecution added the provisions of the charges and included the crime of official breach of trust. I hope the collegial panel will consider whether Ma Ying IX is involved in the crime of official breach of trust and increase his sentence to half. On August 14, the Taipei court acquitted Ma Ying. On August 30th, the prosecutors in Taipei issued a protest with 38 pages and more than 20,000 words, which was sent to the Taipei court and forwarded to the "High Court" in Taiwan Province Province to protest. The prosecution cited 19 reasons for protest, and concluded that Ma Ying's failure to pay the special fee, knowing that it belonged to public funds, constituted the crime of official breach of trust and was a recidivist, and should be given heavier punishment according to law. This is completely different from the attitude that the prosecution hoped to get a lighter sentence before the first trial of the Ma Ying Nine Special Expenses case. On September 3, the "High Court" of Taiwan Province completed the second trial by computer lottery, and formed a collegial panel to start the second trial of the Ma Ying-Ma Ying-jeou special fee case. 10 12, the "High Court" of Taiwan Province Province held a preparatory court and summoned Ma Ying IX to appear in court for the first time. 1 1 On February 2nd, the "High Court" of Taiwan Province Province held an entity hearing. In addition to summoning the defendant Ma Ying Nine to appear in court, Liu Bie, who handled the special expenses, and Shi Sumei, the accounting office of Taipei * * *, were also summoned as witnesses. Both the prosecution and the defense conducted interactive cross-examination procedures for their witnesses, and the attack and defense were fierce. 1 1 October 30th, the "High Court" of Taiwan Province Province held the last debate session of the second instance, and Ma Ying IX appeared in court. The prosecutor finally argued that the special expenses are public funds and should be used for public purposes. Ma Ying Nine is suspected of defrauding/KLOC-a special fee of more than 0/000 million yuan (NT); Ma Ying Jiu's defense lawyer said that Ma Ying Jiu had no intention of corruption or crime. After the court debate, the collegial panel informed that the verdict would be pronounced at1on the morning of February 28th 10.