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  • 學位論文

參與式預算對現行預算決策之影響分析:以臺北市政府為例

Participative Budgeting and its Impact on Budget Decision: A Case of Taipei City Government

指導教授 : 黃一峯
共同指導教授 : 黃琛瑜(Chen-Yu Huang)

摘要


自1989年開始參與式預算在國外逐漸形成風潮,不論各地實施之目的是為資源配置移轉、提高民眾對社區公共事務的參與或是給予弱勢族群表達意見的管道,成為地方治理的一種工具。 本研究以臺北市政府為例,透過文獻探討、次級資料分析方式,從參與式預算、預算決策相關理論,及臺北市現行推動情形,進一步探討參與式預算的實施,對於預算過程中的籌編及執行二個階段,分析參與式預算帶來之影響。 研究結果發現,目前實施情形,因其總額占總預算歲出比例不大,在現行預算籌編過程,對於總體支出控管未帶來顯著影響,至於執行階段,以工程項目為例,與以往辦理模式相較,在施工前置作業及規劃設計階段,均納入公民意見及參與機會。另對於政策規劃影響,現階段並未影響到政府既有之政策方向。最後根據研究發現,就個案情況提出建議,供作後續推動之參考。

並列摘要


Participative budgeting has attracted much attention in many countries since 1989. It has become a means of local governance for enhancing resource allocation, civil engagement in public affairs, and transparent communication with disadvantaged citizen. This thesis aimed to explore the participative budgeting process and its impact on current budgeting decision-making through case analysis of the Taipei City Government. Literature reviews and secondary data analysis were conducted for establishing the analytical framework of this study. The process of participative budgeting including proposing budgets, budget decision-making, and the status of current practice were discussed. The research findings indicate that the amount of budget determined by participative budgeting is just a small portion of the total budget in the Taipei City. The participative budgeting has an insignificant impact on control of overall government expenditure. Compared to conventional budgt enforcement, citizens’ opinions and civil engagement were involved in preparation and design stages for public construction projects. In addition, the existing government policy and planning are not affected by participative budgeting. Recommendations for further promoting participative budgeting are proposed.

參考文獻


余致力、陳立剛(1997)。 理性預算的運用與限制。中國行政評論,6 (4),69- 86。
林火旺(2005)。審議民主與公民養成。 國立臺灣大學哲學論評,29,99-143。
徐仁輝(1997)。當前我國預算決策過程之研究。中國行政評論, 6(3),57-70。
袁鶴齡(2007)。全球化趨勢下中的公民參與。研考雙月刊,31(5),75-85。
陳立剛(1996)倫理與公共預算。中國行政評論,59-74。

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