海峽兩岸及英、澳、日、韓文化預算之比較－論我國改進之道

The Comparison of Culture Budget among Taiwan, China, UK, Australia, Japan, Korea and Solution Study on Taiwan

莊振輝(Jenn-Huei Juang)

《國立虎尾科技大學學報》 28卷4期 (2009/12) Pp. 59-76

https://doi.org/10.6425/JNHUST.200912.0059

摘要

政府應全方位施政，預算編列不宜偏頗，宜物質與精神兼顧，經濟與文化並重，然政府施政有關文化業務通常居於弱勢，我國各級政府文化支出占總預算之比率僅1.3%，即爲明證。本文研究文化預算之編列與執行，並提出具體改進建議。本研究發現中央政府之預算執行能力優於地方政府，中央文化支出執行能力較整體爲差，地方則反之。經比較海峽兩岸及英國、澳洲、日本、韓國等國有關文化預算之四項指標，發現各國開發程度與對文化預算之重視程度並未成正比。其中韓國表現最佳、英國與澳洲次之，海峽兩岸再次之，日本最差。四項指標中，台灣與大陸各有二項指標優於對岸，台灣若再不重視文化建設，終將爲大陸所超越，頗值吾人警訊。

關鍵字

文化支出 ； 政府預算 ； 稅式支出 ； 會計基礎 ； 外部成本

並列摘要

The government should manage government affairs in balance and should compile the budget on every field. The material and spirit should be considered about simultaneously. The economy and culture should be regarded as equally important. However, the culture expenditure at all levels of government accounts only 1.3% of master budget and relevant culture business is usually shown as unimportant on government affairs. The compiling and execution of the cultural budget will researched in this study and compact improving the suggestion will be proposed. The comparison of enforcement ability is discovered through this study. As to the budget enforcement ability, the central government is superior to the local government. As to the enforcement ability of culture expenditure, central government is inferior to the entire government, but the local government is superior to the whole government. The degree of emphasis and attention on cultural budget is not same as development after compared the four indicators of cultural budget among Taiwan, China, UK, Australia, Japan and Korea. The appearance among the above mentioned six countries is shown as following: Korea is the best, UK and Australia take second place, both Taiwan and China are the third place and Japan is the worst. In four indicators, each two indicators are superior to the other country between Taiwan and China. The cultural construction in Taiwan will be surmounted by China finally if Taiwan does not pay attention to it. It is quite worth for Taiwan government to face it.

並列關鍵字

culture expenditure ； government budget ； tax expenditures ； accounting basis ； external costs

參考文獻

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