我國國防支出與非國防支出之間是否存有抵換(trade-off)關係,以往的研究並未有明確答案,也缺乏解釋基礎。一般人更直覺地認為:多年來,國防支出搶了其它支出的預算,宜減少國防支出預算,以增加其他支出的預算(尤其社會福利支出預算)。本研究首先檢定中央政府編列各項支出預算所遵循的決策理論,作為分析抵換和解釋資源移動之基礎,再進而檢定國防支出與其它支出的抵換關係,以及真正的抵換方向。發現我國預算編列係採增量主義,探討各項支出間的抵換關係是有意義的;國防支出與非國防支出、經濟發展支出間均存有抵換關係,從增量比例指標觀察,整體而言,資源分配方向是從國防支出移向非國防支出;然而僅就其與特定兩個項目來看,經濟發展支出移向國防支出;國防支出與社會福利支出之間則未存有抵換關係。
In the literature, no clear relationship and associated academic explanation between defense expenditures and non-defense expenditures in Taiwan can be found. People take it for granted that defense expenditures jostle with non-defense expenditures for a budget pie. This paper tries to link decision theories to budget in Taiwan and finds that Taiwan follows incrementalism. Evidence shows that (1) the trade-off between defense expenditures and non-defense expenditure is negative, and the budget of defense expenditures shift to non-defense expenditures. (2) the trade-off between defense expenditures and expenditures of economic development is negative. and (3) the trade-off between defense expenditure and social welfare expenditures cannot be found.