立法院預算審議與監督權關係之研究

The Study on the Relationship between Budget Deliberation and Superintendency of The Legislative Yuan

邱志誠(CHIU CHIH-CHENG)

指導教授 ： 黃德福

國立臺灣師範大學/教育學院/政治學研究所在職進修碩士班/碩士(2011年)

摘要

預算是政府的收支計畫，是政府施政的主要依靠，如同血液之於人體，藉此以配置公共資源、提供公共服務、調控經濟運行和落實社會福利與實現社會正義的重要工具。在我國，預算審議則是憲法和法律賦予立法院（國會）的權力，而其成員（立法委員、國會議員）則受人民的信任及委託，經由選舉程序授權其監督政府施政及為人民看緊荷包的責任，故能對中央政府所編列的預算及執行進行強而有力的監督，以期發揮督促政府施政績效及制衡行政機關作為的功能。
然而，立法委員（以下簡稱立委）依法行使其職權並不必然就能發揮實質的監督權，這其中的因素不外：審議及協商過程的規定不盡完善，立委是否依其所受託付選民之期望或其自身的意志為之…等，此種種因素都可能削弱立委之職權，讓看似掌握審議大權的立委，自願或被迫的縮減其監督權，更嚴重的則是造成預算編列與執行的效率不彰，甚至可能被認為是「分贓」。
本研究擬以我國現有之相關法令及立法院現行預算審議運作，來探討立委預算審議權的內涵，其中則以黨團協商的過程，輔以筆者曾實際參與預算審議工作的經驗，做為本研究的重點，包括預算審議運作及黨團預算協商的內涵，與立委監督權間之關係，並提出個人對如何提升預算審議效率與落實立委監督權等問題之看法，以作為未來國會改革的參考。
本研究章節安排分為以下部分：第一章緒論，第二章立法院的預算審議，第三章國會監督意義與功能，第四章預算審議與監督權關係之探討，第五章研究發現與建議。

關鍵字

預算編列 ； 預算執行 ； 預算審議 ； 黨團協商 ； 監督權

並列摘要

The budget is government's plan of revenue and expenditure. It is, similar to blood in the human body, the mainstay of the government’s administration. Through the budget the government is able to dispose the public resources, to provide the public services, to regulate economy actions, to carry out social welfare and to fulfill social justice. In our country, the budget deliberation is one of the fundamental tasks of the Legislative Yuan (congress) authorized by the constitution and the law. The legislators obtain people's trust by way of election to supervise government’s administration and guard carefully the people’s purses. They are empowered to forcefully supervise the Budget Acts of the Executive Yuan to make it balance between the congress and the administrative organs.
However, that the legislators exercise their authority, does not necessarily mean that they are able to bring superintendency into full play. There are different factors for this, for example：The regulations on deliberation and negotiation process are not perfect, or the lawmakers do not always do their duty according to their voters’ expectation or their own will. Any of these factors can weaken the authority of the lawmakers or even have them restrained from their supervisory power and thus affect the efficiency of budget arrangement and execution. In worst case it can be considered as “dividing the spoils”.
This study plans to discuss the connotation of budget deliberation of the lawmakers by examing the relevant rules and the operation of budget deliberation of the Legislative Yuan. The bases of the study are the process of negotiations between political parties and my personal experiences of participating in budget work. The content of the study includes the budget deliberation operation, the connotations of the budget deliberation negotiation between political parties and their relationship to the lawmakers and the supervisory authority. Finally, I will propose my own suggestions as to how to promote the efficiency of budget deliberation and how to put lawmaker’s supervisory authority into effect.
The chapter arrangement of the study is divided into five parts：Chapter 1 is the introduction. In chapter 2 the budget deliberation of the Legislative Yuan will be discussed. Chapter 3 deals with the meaning and functions of the congress’s superintendency. Chapter 4 is about the relationship between budget deliberation and superintendency of the lawmakers. In Chapter 5 are discoveries of study and suggestions.

並列關鍵字

budget arrangements ； the budget implementation ； budget deliberation ； negotiations between political parties ； superintendency

參考文獻

紀俊臣（2001），〈預算審議程序迫切需要的改革〉，《中國地方自治》，第54卷，第9期，總期：625，頁45-54。

彭女玲（1993），《強化立法院預算審議功能之研究》，國立中興大學公共行政及政策研究所碩士論文，未出版。

蘇彩足（1998），＜因應「公共預算新紀元」之危機＞，發表於行政院研究發展考核委員會與中興大學公共行政學系合辦之「跨世紀政府再造研討會」之論文，台北。

楊婉瑩（2002），〈立法院委員會的決策角色，以第三屆立法院為例〉，《問題與研究》，第41卷，第4期，頁103。

侯世傑（2003），《我國國會黨團協商機制之研究-以立法院第二屆至第五屆第二會期為例》，台灣師範大學政治學系碩士論文，未出版。