立法院財政委員會與財政紀律法的制定

Finance Committee and Making Law on Fiscal discipline in the Legislative Yuan

鄭明德(Ming-Te Cheng)

《中華行政學報》 28期 (2021/06) Pp. 33-43

https://doi.org/10.6712/JCPA.202106_(28).0002

摘要

本文根據立委提案諸多內容及立法過程，分析立法院財政委員會與財政紀律法的制定。其次，並從國會財政權及日本議員立法角度，觀察立委制定該法背後的政治意義。本文指出，我國立委制定財政紀律法，有強調國會財政權力的意義，也有如同國會議員主導立法的特殊性。若參考歐洲經驗與我國前任官員的建議，後續我國財政紀律法還可以繼續強化。目前，幾個修正提案的審查進度，也值得重視。

關鍵字

財政紀律法 ； 財政委員會 ； 立法院 ； 財政權

並列摘要

This article is to observe the content of Legislators' proposal of bills and legislative procedure, analyze Finance Committee and making Law on Fiscal Discipline in Legislative Yuan. And it's to observe the political meaning why our legislators draw up this law behind the scene from the perspective of national fiscal power and Japanese Congressman legislation. It pointed that our national legislators making the Fiscal Discipline Law on this article possess the meaning of emphasizing legislative fiscal power and the particularity as the legislators' leading role of legislation. If refer to European experience and our country's former official's suggestion, our country's Fiscal Discipline Law could continue on strengthening in some ways, including: How to inquire into real law responsibility if the governmental official couldn't comply with financial discipline? There should be more clear and definite the standard if the government implement fiscal discipline actually. Besides, the examination, execution, and supervision of the entire fiscal policy must try one's best on realizing the truth. These three key points and follow-ups on proposal of bills are worth attaching more importance and thinking especially for Taiwan government and legislators.

並列關鍵字

Fiscal Discipline Law ； Finance Committee ； Legislative Yuan ； Fiscal Power

參考文獻

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