我國政府預算分類制度之檢討

A Study on Government Budget Classification System of Taiwan, Republic of China

莊振輝(Jenn-Huei Juang)

《國防管理學院學報》 15卷1期 (1994/01) Pp. 37-54

https://doi.org/10.29496/JNDM.199401.0004

摘要

世界各國政府預算均以基金為基本架構，我國亦不例外，預算法第四條明定基金之定義與種類。但我國除有基金分類外，尚有預算分類規定，此為世界其他國家所無而為我國所特有之制度。基金分類與預算分類雙軌併行制度費為我國政府預算之重要特徵。但此種特殊制度曾被部份人士批評為預算體系和基金觀念不能配合及混淆不清，因此本文乃針對政府預算分數制度進行研究。首先探討預算基本理論，次介紹德、日、法等國類似我國之預算分類概況。又海峽彼岸之中共近年來致力於經濟改革，各種法規制度亦見雛形，因此亦介紹中共之國家預算管理條例，最後檢討我國預算分類制度後提出建議。

關鍵字

預算 ； 預算法 ； 附屬預算 ； 特別財務帳目 ； 公共公司

並列摘要

This study was done on the unique budget classification system of Taiwan, Republic of China; that is, the system containing both classification requirement for budget and classification requirement for fund was introduced and then discussed. The classification requirement for fund has been popular at almost all countries when governments around the world found the fund the necessary and simpliest structure for making budget. The inclusion of the budget classification requirement to the fund classification for the normal government budget structure is declared by the fourth article in Taiwan's Budget Law Regulation. Since the economic revolution within mainland China has been outstanding especially. the National Budget Law in China, the review section of this research included mainland China budget classification system as well as those in German, Japan, and France for having similar budget system to Taiwan's. Some basic theory on budget was review at the begining of this paper. Some real examples on government budget classification system were discussed for comparision of pro and con. The government budget classification system in Taiwan was studied and the comparision of different system around the world was brought to people's attention. A suggestion was made on the improvement of Taiwan's budget system since this hybrid fund concept with budget system confused many people and hence brought into criticism.

並列關鍵字

Budget ； Budget Law ； The Annexed Budget ； Special Treasury Accounts ； Public Corporation