新古典經濟學觀點下之國家財政赤字

Reviewing National Fiscal Deficit of Neoclassical Economic Theories

張嘉仁(Chia-Jen Chang)

《政策研究學報》 9期 (2009/07) Pp. 47-81

https://doi.org/10.7070/PR.200907.0047

摘要

雖然學者們對於新古典經濟理論的研究方法未能有一致的見解，但基本上可以歸諸三項基本公理，即方法論之個人主義、方法論之工具主義與方法論之均衡。除此之外，其在方法論上還具有一些特色，包括自成一體系的經濟交換世界；二元論；實證經濟學；假說的演繹模型；社會整體是個人的機械性相加與一般均衡等。 在這樣的方法論基礎上，其對於財政問題的看法如下：赤字就是危機；國家或政府只有矯正市場的功能；重視資源配置的問題；社會為單一凝聚的實體與最適租稅結構等。而我國現行政府面對財政赤字的問題，在立基於新古典經濟學之下，提出開源節流、理性的預算決策、限制公債之舉借與債務上限等策略。在開源方面，相信減稅可以增加稅收；廣泛使用受益者付費、使用者付費及污染者付費；公營事業的民營化。在節流方面，中央與地方政府皆訂有「預算執行節約措施」，嚴格控制各項預算經費支出。在理性的預算決策方面，則採用計畫與績效預算制度、設計計畫預算制度、零基預算制度、總體預算制度與企業化預算制度等措施。在限制公債之舉借與債務上限方面，除了對公債發行的用途做限制，關於未償還公債的總量以及年度公債發行的數量都有所限制。 雖然政府對於財政赤字問題上有上述種種的努力，但由於其方法論上的限制以及因應財政赤字策略的侷限性，使得財政赤字看不出有任何減輕的跡象，仍然無法有效的掌控且不斷的擴張。

關鍵字

財政赤字 ； 新古典經濟學 ； 理性的預算決策

並列摘要

Although a general opinion about neoclassical economic theories has not yet presented, three axioms are usually accepted: methodological individualism, instrumentalism, and equilibration. In addition, there are some characteristics of its methodology, including independent economic exchange, dualism, positive economics, hypothetic-deductive model, the society as a whole and general equilibrium.
Based on such methodology foundation, the view of fiscal question is as follows, fiscal deficit is fiscal crisis, the state or government only has the function to rectify the market, value the question of resources allocation, the society is the sole condensation entity and optimal tax structure, etc. And currently the actions government takes to face the fiscal deficit, stands based on neoclassical economics, include increasing revenue and decreasing expenditure, rational budget decision-making, limiting government bonds issuing and debts upper limits, etc. In increasing revenue aspect, believed reduces the tax rate to be allowed to increase the tax revenue, the user pays the expense, privatization, etc. In decreasing expenditure aspect, central and local government all have『frugal actions of budget implementation』, strictly controls each budget funds disbursement. In rational budget decision-making aspect, using program and performance budgeting system, planning, programming and budgeting systems, zero-base budgeting, macro-budgeting, entrepreneurial-budgeting, etc. In limiting government bonds issuing and debts upper limits aspect, limiting the purpose of government bonds issuing and limiting debts upper limits.
However, all the efforts are in vain due to its methodological framework as well as theoretical limitation. The fiscal deficits fail to be well controlled and continue expanding.

並列關鍵字

fiscal deficit ； neoclassical economics ； rational budget decision-making

參考文獻

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