儘管地方政府在政治運作過程中扮演著極為關鍵的角色,然而近年來我國部分鄉鎮市政府財源逐漸枯竭,影響推展地方事務甚鉅。地方政府在自有財源無法滿足其本身需求的情形下,顯然只能仰承上級政府的補助以為挹注,形成對於中央政府體制的依賴。本研究嘗試分析79年度至90年度嘉義縣竹崎鄉的預決算資料,藉以勾勒現行體制之下鄉鎮市財政的初步輪廓。本研究旨在以「人事費支出」、「實質收入」、「補助收入」,以及「預算虛列數」等面向,檢證竹崎鄉的地方財政能力是否足供推行鄉政的基本自治事項。再者,針對現有地方政府普遍存在的財政窘境,本文試圖提出若干改革芻議:其一,中央政府應依據鄉鎮市規模大小,對於地方政府的歲出預算訂定不同的支出額度;其二,統籌分配款應採取更為透明化方式;其三,當地方政府擁有足夠財源之後,應確實課以行政首長財政責任;其四,應定期公布地方政府財務之相關資訊;其五,嚴格控管約聘僱與臨時人員之僱用;其六,中央政府應逐年調整公告地價,使其與市價維持合理比率;其七,凡有增加地方開支與減少稅收的決策,中央政府應事先徵詢地方意見;其八,鄉鎮市長的產生方式宜考量跨越地方畛域,藉以突破現有的財政困局。
Although local governments play an important role in the political process, some township-level governments in Taiwan experienced seriously financial shortages in the past decade. In Taiwan's unitary system, the central government maintains its control over politics at the lower levels by controlling their finances. Taxes are centrally assessed and collected, and afterward reallocated to the local governments. This practice evidently affords the central government considerable leverages in its efforts to dominate local politics. This study aims to analyze the 1990-200 1 budgetary data of Chu-chi Township Chia-yi County in order to comprehend the township-level financial problems under Taiwan's highly centralized unitary system. We empirically examine Chu-chi Township's financial capacity in terms of ”the expenditures for personnel,” ”substantial revenues,” ”supplemental revenues,” and ”the budgetary debits.” In addition, we raise some feasible reform proposals to solve financial problems: first, the central government should make up some certain rules for local expenditures according to the administrative scales; second, the procedures for reallocating block grants from the central authorities to the local governments should be much more open; third, the executives should be charged financial accountabilities if the needs of the local units are suited; fourth, the information of local finances should be routinely released to the general public; fifth, the rules for hiring temporary staffs should be regulated in a restrictive way; sixth, the central government should adjust the land values annually and make them close to the market prices; seventh, the central government should consult the local units so as to increase local expenditures or decrease taxes; and, last but not the least, the way for the township executives might be changed from the general election to the appointment by magistrates/mayors in order to release the financial overburdening.
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