政府預算補救措施之研究

立法機關若因故未能於會計年度開始前審竣預算，須有補救辦法以爲因應。預算補救措施可定於憲法、法律、法規命令、行政規則或依照慣例，其中以定於法律爲優先。政府收入係依據法律或行政命令而非預算數徵收，支出則應按預算嚴格執行，因此僅規定得先支出之項目即可。在各種不同之預算補救措施中，以法律明定得支出項目爲最優先。我國之預算補救措施係於預算法規定，其範圍包括收入與支出，除新興資本支出及新增計畫以外均可依上年度預算述先行支出，過於寬鬆，易造成立法怠惰之情況。綜合本研究之發現，建議刪除收入部分之規定，支出部分修正爲各機關僅可支用法定經費、繼續經費、維持基本運作經費，有關收支差短調度部分覈實辦理。

關鍵字

政府預算；預算法；預算補救措施；立法怠惰

並列摘要

There must be remedies to cope with if the legislature fails to finish budget auditing for some reason before the beginning of the fiscal year. Budget remedial measures may be regulated in the Constitution, laws, legal orders, administrative rules or in accordance with established practice, in which the law that established the better. Government revenue is based on laws or administrative orders rather than the budgeted levy and expenditure should be strictly enforced on budget. It is available that only the items of expenditure may be enforced in advance should be projected. Expenditure items regulated in law is the best way among the different remedial measures. The budget remedial measures of Taiwan are regulated in Budget Act and both income and expenditure are included. Expenditures can be enforced in advance according to the budget of the previous year except the new capital expenditure and new plan expenditure. The loose requirement leads to legislative inaction easily. The suggestions in this study are listed as following: 1. Delete provisions of the part of revenue. 2. Provisions of the part of expenditure should be amended as only Legal Expenses, Continuous Expenses can be enforced and basic operating funds can be maintained. 3. Rising of debt in response to the needs of revenues and expenditures may be conducted.