Constructing Fiscal Decentralization in Taiwan: An Analysis of Policy Stakeholders' Perception

建構台灣之財政地方分權化：政策利害關係人之認知分析

方凱弘(Kai-Hung Fang)

《政治與政策》 1卷2期 (2011/10) Pp. 1-45

摘要

財政地方分權化已經成為許多已開發以及發展中國家改善政府治理的重要政策工具。雖然有許多推動財政地方分權化的一般性原則與方法被提出，但是各國政策利害關係人激烈談判與妥協的結果，卻使得各國推動財政地方分權化的制度性設計並不一致。此外，研究也發現，中央地方間對於如何推動財政地方分權化的看法不一致，也成為談判過程中達成政策共識的阻礙。因此，了解這些政策利害關係人認為財政地方分權化應該如何推動，並且檢視中央地方間對於如何推動財政地方分權化的看法是否存在歧異，是成功推動財政地方分權化的關鍵。本研究使用Q方法論，找出我國政策利害關係人對於財政地方分權化的認知類型以回答上述問題。本研究發現，在我國之政策利害關係人中存在著包括集權式、放縱式、合作式、民主式與矛盾式等五種財政地方分權化認知類型，透過界定、分析與比較這五種認知類型，本研究嘗試確認並了解我國中央地方間對於財政地方分權化所存在的認知差異，並且指出各認知類型利害關係人可能達成政策共識之處。

關鍵字

Q方法論 ； 地方公共財政 ； 政策利害關係人 ； 財政地方分權化

並列摘要

Fiscal decentralization has become a popular policy means in many developed and developing countries to improve their governance. Although principles and guidelines of pursuing fiscal decentralization have been developed, actual institutional designs vary from country to country. This variance of institutional designs may be a result of intensive negotiation and compromises among policy stakeholders. In addition, one of the obstacles of reaching a policy consensus during the negotiation process is the national-local dichotomy in ways of pursuing fiscal decentralization. Therefore, it is critical to understand how these policy stakeholders believe fiscal decentralization should be pursued and to see whether the national-local dichotomy exists in Taiwan. This research utilizes Q methodology to reveal Taiwan's officials' patterns of attitudes toward fiscal decentralization in order to answer these questions. Five officials' patterns of attitudes toward fiscal decentralization are identified in this study, including authoritative, unrestrained, cooperative, democratic and conflicted. By defining, analyzing, and comparing these five patterns of attitudes, this study investigates the existence of a national-local dichotomy in Taiwan and identifies policy consensus that may be reached among policy stakeholders.

並列關鍵字

Q methodology ； Public local finance ； Policy stakeholder ； Fiscal decentralization