我國當前地方政府財政赤字之研究

根據行政院主計總處資料顯示2009年台北市政府歲入為1,457億元，歲出1,555億元，歲入減歲出短差98億元，高雄市政府歲入664億元，歲出788億元，歲入減歲出短差124億元，各縣市政府（含鄉鎮）歲入6,990億元，歲出7,696億元，歲入減歲出短差706億元。惟至2011年，我國成為五都直轄市後，五都直轄市政府歲入總計5,870億元，歲出6,567億元，歲入減歲出短差697億元，其中中央對各直轄市補助款收入共1,950億元，占五都直轄市政府歲入總計5,870億元的33.2%，此突顯了2011年五都直轄市政府有近3成的歲入來自中央政府的補助。若進一步以2011年各縣市政府（含鄉鎮）歲入4,529億元，歲出4,788億元來看，歲入減歲出短差計259億元。可進一步發現，雖然各縣市政府（含鄉鎮）的歲入減歲出不足數由2009年的706億元，降至2011年的259億元，但是直轄市政府的歲入減歲出不足數卻由2009年的222億元，大幅增加至2011年的697億元，亦即各縣市政府（含鄉鎮）歲入減歲出不足數的減少，大多反映在直轄市政府歲入減歲出不足數的增加；至於2009、2010、2011年我國各級地方政府（含直轄市、各縣市及鄉鎮市）歲入減歲出不足數，分別是-928億元、-492億元及-956億元，由此看出我國在合併升格成為五都直轄市之後，仍有許多地方財政赤字問題急待解決，本文擬就升格五都直轄市後我國地方財政問題的未來發展以量化數字詳加探討並提出改進策略。

關鍵字

公共債務法；財政收支劃分法；財政懸崖；財政努力

並列摘要

According to Directorate-General of budget of Accounting and Statistics (R.O.C) data, In comparing with Taiwan local government's revenues and public expenditures. We presented the total expenditrues grew far more rapidly than net revenues during the last few decades. Meanwhile. until the end of 2011,Taiwan's five municipalities presented serious financial deficits and their expenditures grew significantly higher compared to net revenue. In 2011, Taiwan's five municipalities have received subsidies from the Central Givernment amounted to NT$195 billion. On the other hand. We find that Taiwan's five municipal government's revenues come from Central Government subsidies nearly accounted for 30% of their total budgets. Further calaculating Taiwan local government's revenues less their public expenditures; shtorfall of income deducted expenses in 2009, 2010, 2011 are -92.8 billion,-49.2 billion and -95.6 billion respectively. So after become five municipalities of Taiwan since 2011, there still have many fiscal deficits and financial barriters for the local governments to face and solve. This article aims to explore in detail the five municipalities's financial deficits and offer a useful suggestions to the current issue of Taiwan local government's fiscal problem.