地方預算制度之研究：以臺北市地方總預算之編製、審議及執行為例

A Study on Local Budget System: Using the Compilation, Review, and Implementation of Taipei City’s Local General Budget as an Example

陳高燦(Kao-tsan Chen)

指導教授 ： 紀俊臣博士 ； 徐學忍博士

元智大學/管理學院/管理研究所/碩士(2005年)

摘要

臺灣實施地方自治已逾半個世紀，但地方預算制度迄未法制化；長久既存之部分地方府會緊張關係須予化解；精省之後，各地方政府財政依然普遍窘困，而且每年又產生鉅額歲出預算之保留亦須加以正視。此外，國內政府預算制度之研究，多以國外與我國中央實況比較為主，地方預算制度之研究亟待補強。因此，如何建構完備的地方預算制度，是本研究所要探討的主要課題與動機。
本研究採文獻法分析法、法制研究法、參與觀察法以及個案研究法，期望達成之目的有三：一為檢視現行臺北市地方預算制度之機制與精進之措施；二以臺北市之個案，建構適合地方發展需要的新地方預算制度，並作為未來法制化之參考；三是提供建議以彌補過往對地方預算制度研究之不足。
本研究經就預算制度之理論基礎與發展、地方預算制度之類型與功能及其功效比較、臺北市地方總預算之制度設計及其機制評析等面向，深入剖析後，發現臺北市地方預算制度，在發展及建構過程或未來之強化，除分別具有前瞻性、多元性以及共通性之外，並提出六項健全地方預算制度之建議：一、重新建構每一工作計畫核心業務之效率及效能績效衡量指標；二、擴大對地方政府組織調整之授權；三、拓展公共工程中程計畫作業廣度，並強化成本效益分析；四、改進專案保留制度，並突破機關間預算流用之限制；五、儘速制定地方預算法及決算法，並規範地方府會對預算、決算編列及審議互動機制；六、建請市議會考量恢復設置預算綜合委員會並將政黨協商機制公開化。

關鍵字

地方政府 ； 預算制度 ； 中程計畫 ； 財務計畫 ； 府會關係

並列摘要

Taiwan has been practicing municipalism for over half a century, yet so far, the local budget system has still not been legally institutionalized. The tense relationship between some local governments and their parliaments that had long existed must be resolved. After the abridgement of Taiwan province government, the financial situation of various local governments was still generally in a state of predicament, while the large reserve of annual budget generated each year also requires attention. In addition, domestic studies on domestic government budget system were mostly based on comparison between the actual condition of foreign and Taiwan’s central government, and studies on local budget system were rather inadequate. Therefore, how to construct a complete local budget system forms the main topic and motive of this study.
This study involves documentary analysis, legal institution research, participation observation, and case studies, and is expected to achieve the following three objectives: 1. review the mechanism of Taipei City’s current local budget system and measures for improvement; 2. construct a new local budget system base on the Taipei City case study that is appropriate for the local development needs, and form a reference for future legal institutionalization; 3. provide suggestions to compensate the lack of study on local budget system in the past.
After conducting an in-depth analysis on the theoretical bases and development of the budget system, types, functions, and efficiency comparison of the local budget systems, and design and mechanism review of Taipei City’s local general budget system, this study has found that in terms of the development, construction, or future reinforcement of Taipei City’s local budget system, in addition to its farsightedness, diversification, and commonness, six suggestions are also proposed to make the local budget system more complete: 1. Reconstruct the core mission efficiency and performance measurement index for every task planning; 2. expand the authorization for local government organization adjustments; 3. expand the scope of medium-term program operation in public construction, and reinforce cost effective analysis; 4. improve the project reserve system and overcome the restrictions in organizational budget circulation; 5. institutionalize the local Budget Act and Financial Statement Act within a short time and set up budget and financial statement compilation and review interaction mechanism between local governments and their parliaments; and 6. suggest the city parliament to restore the establishment of budget committee and make the political party’s negotiation mechanism known to the public.

並列關鍵字

Local Government ； Budget System ； Medium term Plan ； Fiscal Plan ； Relationship between Government and Parliament