政府殯葬設施委外管理之研究-以南投縣立殯儀館為例

近年來國家財政日益惡化，在政府有限的預算下進行公共建設的興辦著實不易。因應時代改變及尊重傳統禮俗的需求，改善往生者家屬治喪禮儀，提昇現代殯葬文化的水準，使往生者保有其尊嚴且符合其治喪需求，建立新時代的殯葬設施刻不容緩。本研究藉由民間投資政府公營造物的方式，促使公立殯葬服務機構轉型並跟上時代脈動，更新殯葬設施，加強殯葬經營業者專業化服務，提升殯儀館服務品質，並提供民眾優質治喪環境，以公辦民營的方式導入民間企業經營管理的專業、效能及資金，一併解決政府行政效率不彰及財政不良的難。本研究以南投縣立殯儀館公辦民營 OT 委外案例探討，受訪者以南投縣府政府民政處殯葬業務之承辦人員、委託經營廠商、殯葬公會人員及民眾為受訪對象，期盼藉由該案例的探討分析，從公私治理、委外問題及經營問題上建構解決委外廠商及可能面臨服務面、法規面、經濟面與政治面的爭議問題，藉由與政府與廠商協力合夥關係，使政府與廠商邁向合作、協調、履行雙贏局面，從四個不同面向看政府面對公共建設委外辦理的問題，政府如何與廠商建立良好的公私夥伴關係而達到永續經營之目的，如何讓民間企業經營管理以專業服務與品質形象得到民眾認同，並提供政府作為殯葬設施委外經營管理之參。政府業務委外經營的理論基礎常影響政策的制定及發展，國內外學者曾對於委外經營發展出不同的理論及看法，政府業務委外經營的理論基礎源自於制度經濟學理論，而制度經濟學理論是修正與擴展新古典經濟學的分析方法，其相關途徑的創見與詮釋被廣泛的運用，制度經濟學理論也是民營化的理論基礎包含公共選擇論、委託人代理人理論、交易成本理論、資源基礎理論、社會選擇論、理性選擇論等理論，提供了相關對應理論點，本研究僅從於公共選擇理論、委託代理人理論、交易成本理論來探討公私協力的理論，在促進民間參與共建設法訂有多種民間參與公共建設之模式，例如， BOT（Build, perate and Transfer）、 BTO（Build,Transfer and Operate）、 ROT（Rehabilitate,Operate and Transfer）、OT（Operate and Transfer）等，提供政府作為民間參與公共建設之參考。經本研究所獲得成果：經由訪談，瞭解民眾對於服務面著重在殯葬設施委外辦理後，使南投縣立殯儀館收費服務方式公開、透明貼近民眾的需求，並能汰換老舊設備及增購新設備，以專業技能與精湛的企業經營，提升服務品質及人員態度，積極推動辦理 ISO 認證，以服務為導向；經濟面於經營權移轉後政府財政收益增加，減少人事成本與管理，政府不負盈虧；法規面涉及促進民間參與公共建設法、建築法、殯葬管理條例、環境保護法、消費者保護法、政府採購法、招標規範、契約等，經營者必須遵從相關法規及契約之規定；在政治面上，由於首長係為選舉產生任期為 4 年，而縣、市首長的態度左右殯葬管理委外契約簽約之年限，亦會影響廠商投資的意願，而民意代表的關說與請託也會困擾委外廠商，這些政治面的風險也足以使廠商對委外案件之投資卻步。現有殯葬法規並不夠完整，且在歷次修改未能全面考量殯葬事務之本質及法令的完整性與一致性，也缺乏配套措施，未來在修正殯葬管理條例時應一併考量，以符合時代及人民之需求。

關鍵字

民營化；公私協力；公共選擇理論；委託代理人理論；交易成本理論； BOT模式； OT模式；服務面；經濟面；法規面；政治面

並列摘要

With the fiscal deterioration of our country, it is strenuous to initiate the constructions of public infrastructure within the limit of budget. To respond to the change of the times and to respect traditional manners, the improvement of funeral etiquette for the family of the deceased raises the quality of contemporary funerary culture and maintains the dignity of the deceased that corresponds to funeral arrangements. Consequently, establishing cutting-edge funeral facilities is imperative.This study aims at catalyzing the transformation of public funeral service institutions through private investments in public organizations to keep abreast of the world and trend, to update funeral facilities, to strengthen the professional service in funeral industry, to intensify the quality of mortuary service, and to provide a high-quality funerary environment. The solution to the administrative inefficiency and fiscal deficit is by privatizing and integrating managerial mastery, operational efficiency and sufficient funds from private sectors. Take Nantou County Funeral Parlor Operate Transfer as an example, interviewees, ranging from the undertakers in Nantou County Government, to commissioned manufacturers, to funeral association crew and the public, anticipate to scrutinize this case based on the following aspects: public and private administrations, outsourcing problems, and managerial problems. With the purpose of coping with service, and legally, economically, politically debatable problems, the collaboration between the government and manufacturers enables them to reach a win-win situation of coordination and action. There are four different angles to watch how the government encounters the problem in outsourcing the public constructions, how the government builds a good public-private partnership with the manufacturers as a result of sustainable operation, how private sectors garner public recognition via professional service and high-quality image and offer the outsourcing management of funerary facilities to the government as indicators. The theoretical basis of outsourcing management from government operation has affected policy enforcement and development. Foreign scholars formerly advanced various theories and perspectives. The theoretical basis of outsourcing management from government operation stems from Institutional Economics (IE); IE is the analytical method to modify and expand New Institutional Economics (NIE). The original idea and illustrations concerning NIE are widely applied. Furthermore, the theoretical basis of IE also lays the foundation of privatization, inclusive of Public Choice Theory, PrincipalAgent Theory, Transaction Cost Theory, Resource-Based View, Social Choice Theory and Rational Choice Theory hence forth providing a relative theoretical point. This study probes into the theory of public-private collaboration merely deriving from Public Choice Theory, Principal-Agent Theory, Transaction Cost Theory. There are diverse patterns to stimulate public engagement in public construction policy enforcement. To name a few , these are the following, BOT (Build, Operate and Transfer), BTO (Build, Transfer and Operate), ROT (Rehabilitate, Operate and Transfer), OT (Operate and Transfer) for the government’s reference of public engagement in public constructions. Achievements obtained through this research: Through interviews, we know that the public places emphasis on service outsourcing for funeral and interment facilities and makes the charging service mode of Nantou County public funeral home open and transparent to the needs of the public. It can also replace old equipment and purchase more new ones Equipment, professional skills and superb enterprise management, improve service quality and staff attitude, and actively promote the ISO certification, service-oriented; economic side after the transfer of government revenue increased government revenue, reduce personnel costs and management, the government does not Negative profits and losses; laws and regulations related to promoting non-governmental participation in public construction law, construction law, funeral regulations, environmental protection law, consumer protection law, government procurement law, bidding norms, contracts, operators must comply with relevant laws and regulations and the provisions of the contract; On the political front, since the head of state is elected for a term of office of four years, the attitude of heads of counties and cities will affect the willingness of firms to sign investment contracts, which will also affect the willingness of investors to invest. However, Will be troubled by outsourcing firms, these political risks are sufficient to enable firms to invest in cases outside the case . Regardless of previous modifications, the existing burial laws are to certain extent defective, devoid of integrity and consistency and the lack of complementary measures. They are all supposed to be comprehensively considered as a consequence of the needs for current era and the public.

並列關鍵字

Privatization ； Public-Private Collaboration ； Public Choice Theory ； Principal-Agent Theory ； Transaction Cost Theory ； BOT ； OT ； Service aspect ； Economic aspect ； Legal aspect ； Political aspect