- 學位論文
我國「首長特別費」制度之研究
Research the system of our country officers special responsibility allowance
摘要
我國首長特別費制度，是一項非常特別的預算經費。實施多年以來，並未全面法制化，大都依據行政命令及函釋，當成作業及核銷規範，原本相沿成習，天下無事，料因國內不同政治陣營的角力競爭，引發爭議，一發不可收拾。直至目前為止，關於首長特別費制度的討論不少，但大都流於片斷，缺乏體系與規模。 首長特別費制度的創設，有其特殊的歷史背景、時空因素及目的本旨考量，因此對於該制度的討論及認識，自應從論理、歷史、目的及比較的角度出發，不應侷限於文義表面或預算科目的名稱，即率而斷章取義，以致引喻失義。 我國為民主法治國家，因此首長特別費訴訟爭議事件雖然因政治原因而引發，但必須依循法律的程序來終結，過多的政治考量及盤算，只會治絲益雰，混淆視聽。
並列摘要
The officers special responsibility allowance system in Roc is a very special budget. Implemented over the years, not a comprehensive legal system till now, largely based on executive orders and explanation, as a standard operation and verification, The world no matter material to different political camps because of wrestling competition, controversial, out of control . So far, There are many discussions of the officers special responsibility allowance system, but has tended to fragment, the lack of system and scale. The creation of the officers special responsibility allowance system, which has its historical background, the purpose of thrust of the spatial and temporal factors and considerations, so the discussion and understanding of the system, should be logical since, history, purpose and comparative point of view, meaning surface or the text should not be limited The name of the budget items that rate out of context, so that quote out of justice. For the democratic rule of law in Roc, so by the officers special responsibility allowance Litigation controversy, although for political reasons caused, but must follow legal channels to resolve, too many political considerations and calculations, it will only confuse the public.