中央政府財政資訊透明度之研究

A Study on Fiscal Transparency of Central Government

蔡美娜(Mei-Nar Tsai)

指導教授 ： 蘇彩足

國立臺灣大學/社會科學院/政治學研究所/碩士(2008年)

https://doi.org/10.6342/NTU.2008.01982

摘要

1990年代國際間接連發生墨西哥披索危機與亞洲金融風暴，國際貨幣基金（IMF）與經濟合作暨發展組織（OECD）認知到財政透明度為政府良善治理的關鍵因素之一，相繼建立強化政府財務揭露的整體性架構。反觀國內，財政資訊失衡問題一向未如預算失衡獲得對等重視，與政府財政基礎逐漸鬆動的形勢明顯不相稱，甚或更加劇了預算失衡的速度。
本研究以公共選擇理論（public choice theory）觀點，回顧國內財政資訊在供給上產生的政府失靈現象，以及一般民眾、利益團體、政治人物、官僚等主要預算決策參與者之間的互動關係。繼之參照OECD預算透明化最佳實務（Best Practices for Budget Transparency）、IMF健全財政透明度實行準則（the Code of Good Practices on Fiscal Transparency）及新版政府財政統計（Government Financial Statistics Manual 2001）手冊，與我國資訊揭露現制作比較，並根據OECD 2007年公布的政府預算實務調查結果，篩選17項評量指標，進一步建構、評比我國與主要國家之財政資訊透明度指數。
研究發現，2007年在滿分17分的資訊透明度指數中，我國僅獲得7分，在列入評比的38個國家中落居第35，遠不如競爭對手國的南韓以10.75分排居第11。我國財政資訊供需存在明顯落差，主要缺陷在於政府部門界定模糊，支出規模揭露欠完整；公共債務法規定的政府債務統計內涵未盡符合國際定義；未適度揭露潛在財政風險；未持續公布中程財政收支推估趨勢；預算書表、審計報告內容龐雜，形成閱讀障礙等。
本文建議未來由下列面向著手改進，以優化整體財政資訊公開機制：（1）研編中央政府合併財務報表，明確界定政府部門之範疇；（2）依國際定義研修公共債務法相關規定，適切表達重要的潛在財政風險；（3）廢除特別預算制度或明確規範提出要件，從嚴檢討及裁併非營業基金；（4）恢復辦理中程財政收支估測，公開相關經濟假設；（5）定期提出長期財政報告，審視人口變化趨勢對財政負擔之影響；（6）引導政府會計基礎走向權責制，長期負債與固定資產列入平衡表；（7）編製預算導讀手冊以及簡明版之預決書報告。除此之外，持續深化資訊科技在政府預算與會計業務上之運用，有助於降低資訊公開之成本以及化解推動上之阻力，亦是不可輕忽的配套環節之一。

關鍵字

財政透明 ； 資訊不對稱 ； 公共選擇理論 ； 代理人理論 ； 財政幻覺

並列摘要

In 1990s, after the Mexican Peso crisis and the Asian Financial crisis, the International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) both recognized that one of the key aspects for good governance is to increase fiscal transparency. Therefore, these two international organizations successively constructed overall frameworks to strengthen government's financial disclosure. On the contrary, in Taiwan, the imbalance of fiscal information is not only less weighted than the unbalance budget, but also reveals the problems of government's financial bases, which may additionally increase the budget deficit.
This research applies the public choice theory to review the government failure in Taiwan's domestic fiscal information, and the interaction relations among main budget decision-makers that including the public, interest groups, political figures and bureaucrats. Thereafter, comparing Taiwan's current information disclosure policies with OECD’s Best Practices for Budget Transparency, IMF’s The Code of Good Practices on Fiscal Transparency, and The Government Financial Statistics Manual 2001. Furthermore, by adopting 17 measurement criteria from the result of 2007 OECD Budget Practices and Procedures survey, I take further step to construct and grade fiscal information transparency index among leading countries and Taiwan.
My research finds that in the study of year 2007 along with covering 38 countries, Taiwan only receives 7 points out of 17 in the fiscal information transparency index grade, far behind her rival nation South Korea with 10.75 points ranking in the 11th. Taiwan has obvious fiscal information gaps mainly in the following areas, including the vague definitions of government sectors, the incomplete report regarding the size of government's spending, the Public Debt Act's statistics connotations do not follow international standards, lacking of properly stating the fiscal risks, discontinuing the medium-term fiscal extrapolations, and the reading disability in annual budget documentations and audited report due to its complex contents.
In order to improve Taiwan's fiscal information disclosure mechanics, my suggestions are, first, considering editing a consolidated fiscal report of the central government that clearly defines the category of the government sector. Secondly, following the international definition to redefine the Public Debt Act and appropriately expressing key fiscal risks. Thirdly, abolishing the special budget or specifically pointing out its criteria, further severely examining, eliminating or merging the non-profit special funds. Fourthly, continuing to issue the medium-term fiscal extrapolations and publishing related economic assumptions. Fifthly, bringing the long-term fiscal report regularly, and assessing the budgetary implications of demographic change. Sixthly, guiding government's accounting system toward to the accrual basis and adding the long-term liabilities and fixed assets into the Balance Sheet. Seventhly, publishing the guidebook to read budget and the easy reading version of the annual budget and final account reports. Last but not least, continuing to adopt the information technology in preparing the government's budget and accounting tasks. For doing so, it will not only reducing the cost for disclosure information but is also one of the important links to improve the fiscal information disclosure system.

並列關鍵字

fiscal transparency ； asymmetric information ； public choice theory ； principal-agent theory ； fiscal illusion

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