台灣行政與立法預算衝突及其解決機制之研究

A Study of the Budget Conflicts and Its Resolutions between the Executive Yuan and the Legislative Yuan in Taiwan

游憲廷(Hsien-Ting Yu)

《蘭陽學報》 10期 (2011/06) Pp. 124-138

https://doi.org/10.6665/JLYIT.2011.10.124

摘要

政府預算是以貨幣數字顯示的一項政策白皮書，藉由數字表現施政重點與價值分配。經立法部門審查修訂、刪減或否決，以達監督政府施政與反映民意的功能，預算案經立法部門審查通過，政府因而取得預算執行的合法性，因而使得預算決策過程具有高度衝突性。Howard E. Shuman就將美國政府預算爭鬥與衝突過程，比喻為一幕精彩的政治衝突「傳奇故事」(the saga of that struggle)，這樣的傳奇故事，是由行政各部門、各政黨、參眾兩院、各委員會、各利益團體、總統與其幕僚、國防與社會福利、農民與勞工、企業與民眾等，對預算的爭奪過程所構成，其中，以總統與國會間的預算衝突與爭鬥過程，最具傳奇故事的。因此，預算乃是政府每年最優先的文件，也是首要的政治性文件，涉及政治資源分配與各種利益的衝突。James J. Gosling就指出，由於預算是一項社會資源的分配，且是政策制定的焦點，同時也是政治核心與課責(accountability)的工具，而使得預算過程呈現高度衝突性。立法院預算審查期間朝野衝突不斷，行政與立法關係經常處於意識形態嚴重對立狀態，每年一度的政府總預算案審查過程，衝突連連、高潮迭起，更凸顯出我國憲政體制上，行政與立法分權設計的問題。因此，本文擬以文獻分析法，藉由分立政府時期，立法院預算審議過程的衝突案例，解釋此一立法與行政部門間的預算衝突，是我國憲政體制上分權體制的必然結果？抑或是立法院制度設計、預算制度、政治環境的對立因素所造成的結果。

關鍵字

預算審議 ； 預算衝突 ； 立法與行政關係 ； 分立政府

並列摘要

The budget becomes a link between financial resources and human behavior. Every year, the government budget cycle consists of four phases: preparation, approval, execution, and audit. The budgets are not merely technical managerial documents; they are also intrinsically and irreducibly political. The budget is the number one political document and the chief priorities document, it involves the distributions of political resources. The government budget is not a process, but rather a tale of conflict and struggle. The conflicts and struggles come from between the President and Congress, between the executive agents, between the political parties, between the Congressmen, between the agencies and interest groups, and between the interest groups. It is the most powerful and strengthening implementation that controls executive branches in the budgetary process of the Congress.From American experiences of budgetary process, budget conflicts between the President and the Congress, and the models of settling budget conflict, this thesis focused on the budget conflict between the Legislative Yuan and the Executive Yuan on the budgetary process, and on the budget outcomes from 2001 to 2008, it also was a divided government in Taiwan. Finally, this research had some suggestions about the constitution and the budget approval system in the Legislative Yuan of Taiwan.

並列關鍵字

budgetary process ； budget conflict ； executive-legislative relations ； divided government

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