憲法中地方自治與地方自治財政權之研究 －以臺灣省桃園縣為例

A Study on the Local Self-Government & the Local Self-Government Financial Power in the Constitution: A Case Study on Taoyuan County

梁芳芳(Fang-Fang Liang)

指導教授 ： 邱榮舉

國立臺灣大學/社會科學院/國家發展研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.03365

摘要

中文摘要

臺灣自國民黨政府播遷來臺施行地方自治至今，雖已訂定地方制度法，對於地方自治制度之發展似乎具有相當成效，惟實際上仍未完全脫離威權體制式之集權國家管理方式。其結果，只是造成中央財政赤字愈形加大，而地方自治財政愈形不足及不均，同時忽視憲法中地方自治及地方自治財政權之精神。因此，本論文從自由民主法治國家之立憲主義探討我國憲法之基本原則，在此原則下人民主權說之地方自治與地方自治財政之本質，並以此檢視現行制度所產生之問題，從而提供對策，供有關各界參考，以維憲法所保障地方自治之精神。

本論文採取「新制度研究途徑」，並以文獻分析法，輔以深度訪談法，探討：第一、我國憲法基本原則下之地方自治及地方自治財政。第二、於此原則及本質下我國地方自治及地方自治財政之問題。第三、參與制度建立之必要性。第四、修改地方制度法、地方行政機關組織準則及相關法規，落實自由平等原則。第五、明確劃分中央與地方權限。第六、修改憲法及地方制度法改以「司法院」為解決爭議之條文。第七、確立以職務為財政支出之劃分之原則。第八、將地方課稅權返還地方自治團體，以提高地方財政自主。第九、提升地方財政自主及建立責任財政制度之必要性。第十、訂定財政紀律法，以強化財政責任。

值此「三都十五縣」推動之際，中央如何下放錢、權、責，於憲法基本原則下，賦予地方足夠之自治權限，培養地方自我管理、自我約律及自我負責之精神至為重要。中央如能却除以往上下主從恩庇之關係(民主原則)、明確劃分權限(分權原則)、均衡並提高各級地方自治團體之資源與財政之配置及自主(基本權原則、民生福利國原則)，同時給予地方自治團體更高保障的司法救濟途徑(法治國原則)，使各地方自治團體得獲憲法基本原則同等之保障，地方現有問題即能解決大半，而地方自治之發展亦將向前邁進一大步。孫中山曾言地方自治為國之礎石，可見地方制度設計之良窳，實影響國家社會發展至深且鉅。因此，「三都十五縣」規劃之良善，是否符合憲法保障之基本原則更形重要，值得執政當局更加審慎評估。本論文對我國地方自治與地方自治財政，提出野人獻曝之淺見，或未見成熟，尚祈 各方不吝指正。

關鍵字

憲法基本原則 ； 地方自治之本質 ； 人民主權說 ； 地方自治 ； 地方自治財政 ； 地方制度法 ； 財政收支劃分法。

並列摘要

英文摘要
Abstract
Taiwan has implemented local self-government since the Kuomintang Government move to come to Taiwan until now, although has already legislated“The Local Government Act”, as if has the good effects regarding the local self-government legalization, however, still completely had not only been departed from the centralization of state power actually. It has caused the more financial deficit the Central Government finance is, the more insufficient and more unequal the Local Self-Government finance is. It has ignored the true significance of the Local Self-Government and the Local Self-Government Finance Power in the Constitution as well. Therefore, the thesis discusses the Constitutional Basal Principles from the constitutionalism of the foundation of the freedom, democracy, legalism, and the People's sovereignty nature of the Local Self-Government and the Local Self-
Government Finance under the principles, and then to examines the related problems posed under the current system , derived from the Constitutional Basal Principles and the People's Sovereignty nature of the Local Self-Government, thus proposes responding strategies.
The thesis adopts “new system doctrine research approach” to conduct it. It is also assisted by an analytical research method of literature and in-depth interview with scholars and government officials. The research discusses the following topics: 1. The Local Self-
Government and the Local Self-Government Finance under the Constitutional Basal Principles of our country. 2. Found the problem of the Local Self-Government and the Local Self-Government Finance of our country out under the Constitutional Basal Principles and the nature of the Local Self-Government.3.It is necessary to build up the participation system. 4. To alter the Local government Act and the Local Administration Organization regulation and the Regulation Relevant to the Local Self-Government to carry out freedom and the equal principles. 5. Divide the jurisdiction between the Central Government and the Local Government clearly. 6. To propose the clause of the institution of the solution dispute--the Legislative Yuan in the Constitution and the Local Government Act to be amended as the Judicial Yuan. 7. In accordance with the function to establish the principle of the classification of the expenditure. 8. In order to improve the local financial autonomy, the Central Government should give the local taxation power back to the Local Self-
Government Organizations. 9. It is necessary that to improve the local financial autonomy and to set up responsibility financial system. 10. To legislate the financial discipline law, in order to strengthen financial responsibility.
It is very important that the Central Government how to transfer the money, power, responsibility to the Local Government under the Constitutional Basal Principles of our country, and give them enough autonomy, and train them to be self- management, self-
discipline, self- responsible, While promoting in the “three metros, fifteen prefecture”. If the Central Government gave up the top-down patronage system(the Principle of the Democratic), separated the authorities(the principle of the Separation of Powers) clearly, equaled the Local Self-Government Organization at the Same level about the allocation of resources and improved the local financial autonomy ( the principle of the Fundamental Rights, the Principle of the People's Livelihood and Welfare State), gave the Local Self-Government Organization the higher safeguard the litigation(the Principle of State of "Rule of Law"), made every the Local Self-Government Organization to attain the same level safeguard under the Constitutional Basal Principles, the local’s existing problems would be solved mostly, and would developed leap ahead.
Dr. Sun Yat-Sen once said the Local Self-Government is a foundation of the national construction. Therefore, it is worthy to ponder over that the “three metros, fifteen prefectures” whether to conform to the safeguard under the Constitutional Basal Principles by the Central Government. The thesis proposes superficial opinions to the Local Self-Government and the Local Self-Government Finance Power. My view is not well-thought-out. Please oblige me with your comments on the inappropriate places.

並列關鍵字

the Constitutional Basal Principles ； the Local Self-Government ； the Local Self-Government Finance Power ； the Local Government Act ； he Revenue and Expenditures classification Act

參考文獻

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