臺灣大學: 高階公共管理組柯承恩陳?睄eChen, Hen-KuanHen-KuanChen2013-04-082018-06-292013-04-082018-06-292010http://ntur.lib.ntu.edu.tw//handle/246246/256470刑事訴訟基本作用在於保障被告基本人權、發現真實、實現刑罰法律規範目的以維護社會福祉。故而，法院須踐行實質正當程序妥適終結刑事案件，以正確行使國家刑罰權。 現行刑事訴訟第一審設有交互詰問制度、而除刑事訴訟法第376條第1款、第2款所定案件外，地方法院行通常程序之案件須由法官3人合議審判，因法官人力資源有限，形成刑事訴訟之結構限制，如何於法官工作時間投入與最大刑事正義效益追求間尋得最適效率，以維護人民受妥速審判之基本權利，誠屬現階段刑事司法改革重要課題。 本論文利用管理會計之ABC作業基礎成本分析與作業流程管理理論，建構刑事訴訟程序作業時間基礎成本制模型，同時提出建立刑事案件流程管理機制之具體架構，利用時間績效衡量為導向之作業時間基礎成本及全面品質管理模式，作為流程再造及持續改革之基礎，希望能為現行刑事審判效能提升提出有效方案。 由於目前司法院及所屬各級法院對於刑事庭法官依照各別訴訟程序審理不同類型刑事案件所須耗用之工作時間，並未有客觀之統計工具，導致無具體明確統計數據可資觀察，本文提出刑事訴訟程序作業時間基礎成本分析模式後，亦期待將來能為司法院或所屬法院所採行，俾得以利用該模式實行更進一步之實證研究分析。The fundamental functions of criminal litigation are to provide protection over the basic human rights of defendants, find the facts, and realize the goals of legal norms of punishment to maintain the social welfare. Therefore, the courts shall execute the substantial due process to adequately finalize criminal cases so as to accurately exercise the state power of criminal punishment. Currently, there is the cross-examination system in the first instance of criminal litigation. Except for the cases as defined by Clauses 1 and 2, Article 376 of the Criminal Procedures Law, criminal cases in the normal proceedings shall be trialed jointly by three judges. However, insufficient human resource of the judges has derived a structural limitation for criminal suits. How to pursue the best efficiency between the working time of the judges and maximal justice benefit in the criminal cases so as to preserve the fundamental rights of people with respect to the adequate and speedy trial is indeed the most important issue for criminal judicature revolution at the current stage. This thesis adopting ABC theories of Managerial Accounting for time driven activity-based cost analysis and work flow management to construct activity-time-based costing system model for criminal proceeding and to propose a physical structure for constructing a criminal case flow management, where activity-based costing and overall quality management model are performed in terms of time to serve as objective assessment fundamental of process rebuilding and continuous revolution. Hopefully this is useful in generating effective solution for current criminal judgments. Judicial Yuan and its subordinate courts of each level do not have an objective statistical tool to classify work time spent by a judge of the criminal tribunal in trial on various criminal cases in terms of respective procedures. As a result, there is no specific and explicit statistical data available for observation. This thesis proposes time driven activity- based cost analysis model for criminal proceedings with the expectation that it would be adopted by Judicial Yuan and its subordinate courts of each level to further engage in empirical research and analysis. Keywords: criminal case flow management；time driven activity-based costing of criminal proceeding；speedy trial；measurement of time performance；process analysis4036413 bytesapplication/pdfen-US刑事案件流程管理刑事訴訟程序作業時間基礎成本制妥速審判時間績效衡量流程分析criminal case flow managementtime driven activity-based costing of criminal proceedingspeedy trialmeasurement of time performanceprocess analysis[SDGs]SDG16thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/256470/1/ntu-99-P96743016-1.pdf