「凍」彈不得？立法院預算審議過程之預算凍結現象

Frozen or not? The Phenomenon of Budget Freeze in the Legislative Yuan's Budget Approval Process

李承彥(Cheng-Yan Li)

指導教授 ： 蘇彩足

國立臺灣大學/社會科學院/公共事務研究所/碩士(2022年)

https://doi.org/10.6342/NTU202203009

摘要

2022年度我國中央政府總預算案之公務預算部分，在歷經四個多月的立法院的審議後，終於在同年1月28日完成三讀程序。回顧歷年中央政府總預算案的審議過程，立法院各黨團皆提出大量的「減列案」、「凍結案」，以及「主決議案」等預算提案，致使預算審議時間被拉長，中央政府總預算案也因此遲遲無法於法定期限內完成審議。
縱觀預算審議的過程可以見得，最耗費時間者為「預算凍結案」。因其在需要討論凍結的金額之餘，尚需費時討論預算之解凍條件及其解凍期限等問題。大量的預算凍結議案使得我國中央政府總預算案審議完竣日期遙遙無期，而預算審議之延宕，勢必會對政府運作產生不良影響。對此，研究者透過「次級資料分析法」，以資料庫分析近年來預算凍結之情形，又輔以「深度訪談法」以及「參與觀察法」，透過研究探討研究者所獲得之第一手資料，以針對立法院預算審議過程中所發生之預算凍結現象進行探討。
本研究首先針對預算凍結的提出、法源依據與法律效力等面向進行探討。接著分析近年來有關預算凍結的情形、發展與現象。最後進而研析可能影響預算凍結之因素。在研究範圍方面，將選擇自2001年起至2022年止，一共22個年度之中央政府總預算案資料，作為研究的主軸。而在有關「預算凍結總金額」與「凍結總案數」的部分，則主要針對2012年至2022年的預算凍結現象進行分析。
本文之研究發現有四，在「預算凍結的提出時機與法律效力」方面，預算凍結現象係依照《預算法》第52條所作之「附加條件」，其亦演變為立法院審議總預算案時之議事慣例。目前預算凍結仍局限在立法權監督行政權的情況之下，惟實務上尚未發生太大型之因預算凍結而導致之行政機關癱瘓等情事，致使吾人對於預算凍結現象之討論與關注度尚顯不足。
又從「預算凍結的發展趨勢」觀察顯示出，立法委員在進行預算凍結提案之時，或有其特殊之考量，及受到相關環境背景因素等影響。致使其在進行預算凍結時，不但會考量行政機關預算屬性之性質，在提案趨勢上，亦明顯呈現凍結金額下降，但是整體凍結案件數量上升之狀態。
而透過研究發現，「影響預算凍結之因素」眾多，就政治制度而言，影響因素包含朝野政黨的和諧、黨團協商制度，以及選舉制度等。在行政與立法部門內部的因素方面，亦會受到府會關係、部會首長、立法院長，以及新科立委等因素之影響。又外部的影響，則涵蓋公民監督團體以及特定社會事件等因素。
至於在「預算凍結的政治意義」方面，影響立法委員提案預算凍結的政治意義極為複雜，或許不能由單一角度判斷之。雖然預算凍結提案存有立法權超越其監督權應有界限之疑慮，然當立法委員在提案的過程中，係為了解決選區民眾相關需求，若是在合理的範圍內爭取民眾的需求及權益，亦並非是一件錯誤的事。
本研究以為，立法院近年來逐漸走向「提案多，金額小」的預算凍結模式。此一模式造就行政機關的負荷量繁重，亦徒增立法資源的耗損，致使議事品質遭受影響。另一方面，倘若立法委員透過預算凍結，做為達致宣傳政績之目的，或視其為議事上的手段，如此是否符合現行之法律規範，尚有爭議。又對於「預算凍結」現象是否存有立法權越權侵害行政部門之執行權的疑慮，無疑是在觀察我國中央政府總預算案審議過程中，一個非常值得討論及深入分析研究的議題。

關鍵字

預算凍結 ； 立法院 ； 預算審議 ； 中央政府總預算案 ； 預算提案

並列摘要

After more than four months of deliberation by the Legislative Yuan, the official budget of the country's 2022 Central Government General Budget finally completed the third reading process on January 28 of the same year. Looking back at the deliberation process of the central government's general budget over the past years, various party groups in the Legislative Yuan have proposed a large number of budget proposals such as "reductions," "freezes," and "main resolutions," which have lengthened the budget review time. As a result, the budget proposal has been delayed to complete the deliberation within the statutory time limit.
Focus on the budget review process; it can be seen that the "budget freeze" is the most time-consuming. In addition to discussing the amount to be frozen, it takes time to discuss the conditions for unfreezing the budget and its unfreezing period. Many budget freeze proposals make the review and completion date of the country's central government's general budget still far away, and the delay in budget review is bound to harm government operations. In this regard, the researcher uses the "secondary data analysis method" to analyze the situation of the budget freeze in recent years with the database, supplemented by the "in-depth interview method" and the "participatory observation method" to explore the first results obtained by the researcher through research, in order to discuss the phenomenon of budget freeze that occurred during the budget review process of the Legislative Yuan.
This study first discusses the proposal of a budget freeze, the basis of legal source, and its legal effect. Then analyze the situation, development, and phenomenon related to budget freeze in recent years. Finally, it further analyzes the factors that may affect the budget freeze. Regarding the research scope, the central government budget data for 22 years from 2001 to 2022 will be selected as the central axis of the research. In the section on "Total Budget Freeze Amount" and "Total Number of Freeze Cases," we mainly analyze the phenomenon of budget freeze from 2012 to 2022.
The research of this paper has four findings. In terms of "the timing and legal effect of budget freeze," the phenomenon of budget freeze is an "additional condition" made following Article 52 of the "Budget Law," which has also evolved into a situation when the Legislative Yuan considers the general budget. Procedures. The budget freeze is still limited to the legislative power supervising the executive power. However, in practice, there has not been a large-scale paralysis of the executive organs caused by the budget freeze, which makes our discussion and attention on the budget freeze phenomenon still insufficient.
The "Development Trend of Budget Freeze" observation shows that legislators may have special considerations when making budget freeze proposals and are affected by relevant environmental background factors. As a result, when it freezes the budget, it will not only consider the nature of the budget of the administrative agency, but also, in the trend of proposals, the frozen amount has decreased, but the overall number of frozen cases has increased.
Through research, it has been found that many factors "affect the freezing of the budget." In terms of the political system, the influencing factors include the harmony of the ruling and opposition parties, the party group consultation system, and the electoral system. In terms of factors within the executive and legislative departments will also be affected by the relationship between government and council, heads of ministries, ㄔthe president of the legislature, and new legislators. External influences include factors such as citizen monitoring groups and specific social events.
As for the "political significance of the budget freeze," the political significance of the budget freeze that affects the Legislative Council's proposal is extraordinarily complicated and may not be judged from a single angle. Although the budget freeze proposal has doubts that the legislative power exceeds the limit of its supervisory power, of course, the legislators are in the process of proposing to meet the relevant needs of the people in the constituency. If they strive for the needs and rights of the people within a reasonable range, they will also not be the wrong thing to do.
This study believes that in recent years, the Legislative Yuan has gradually moved towards a budget freezing model of "more proposals and less amount." This model creates a heavy load on the executive organs and increases legislative resource consumption, affecting the quality of deliberations. On the other hand, if legislators freeze the budget to publicize political achievements or regard it as a means of deliberation, it is still controversial whether it conforms to the current legal norms. There is also doubt whether the "budget freeze" phenomenon has overstepped its legislative power and infringed upon the executive power of the executive department. It is undoubtedly a topic worthy of discussion and in-depth analysis and research in observing the deliberation of the country's central government's general budget.

並列關鍵字

Budget Freeze ； Legislative Yuan ； Budget Review ； Central Government General Budget ； Budget Proposal

參考文獻

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