高雄市政府籌措自主財源之道

Evaluation Study of Independent Financial Resources for Kaohsiung City Government

蔡水安(Shui-An Tsai)

《稻江學報》 5卷1期 (2010/12) Pp. 51-76

https://doi.org/10.7018/JTU.201012.0051

摘要

研究目的旨於分析高雄市政府財政收支差短，歲入來源別成長幅度遠低於歲出用途擴張速度，造成財政收支失衡。探討地方自治財政需要，籌措自主財源，以充裕財源。為達研究目的，選擇台電公司變壓箱使用公有道路當個案研究。研究方法採用次級資料分析法、焦點團體法、深度訪談法等。前述收集資料分析、分類、編碼等，運用三角交叉驗證法，進行資料檢核，檢視文本資料編碼信度分析，驗證其研究結果是可信賴程度。研究發現鑒於籌措自主財源的效益可期，建請高雄市政府研擬推動「高雄市公有道路管理自治條例」，利於資源配置效率，增加財政稅源收入，因應財政管理的任務。

關鍵字

籌措自主財源 ； 三角交叉驗證法 ； 公有道路管理

並列摘要

The purpose of this research paper is to analyze the causes behind the imbalance of revenue in Kaohsiung City Government as a result of a financial deficit, as well as low revenue growth compared to high expenditure. The research aims to discover the needs of independent municipal finance in order to enhance fiscal resourcesIn order to reach the research objectives, Taipower was chosen to be the subject of the case study due to the fact that its transformer box occupies public roads. The research method adopts secondary data analysis, focus group and in-depth interviewing.As mentioned above, the researcher conducted data analysis, classification, coding, and used triangulation to examine data, and analyze the reliability of text data coding, in order to ensure the research results are reliable.The research suggests that the benefit of raising independt finace is practicable. Therefore, the researcher suggests Kaohsiung city government might apply 「Kaohsiung city public road municipal administer regulation」 to increase financial tax revenue in order to deal with the financial management mission to benefit the efficiency of resource distribution.

並列關鍵字

Independent Financial Resources ； Triangulation ； The Public Roads Management