財政社會學觀點下之國家財政赤字

我國各級政府的財政狀況，若依債務的統計數字來看，不論就每年收支餘絀與各級政府所累積的債務未償餘額而官，目前皆有嚴重的擴大趨勢。而目前政府對此財政赤字所採取的策略，包括：開源節流、民營化、鬆綁化、限制公債之舉借與債務上限、總體預算制度、企業化預算制度等等。然而，儘管有這些努力，財政赤字卻看不出有任何減輕的跡象，仍然無法有效的掌控且不斷的擴張。對此，本文介紹強調「整體社會是一個有機體的社會，而財政只是社會整體的一部分」之財政社會學，探討財政社會學對財政赤字問題的觀點。藉此，一方面，可以了解為何我國的財政赤字無法有效的掌控且不斷的擴張；另一方面，可以作為我國政府，為了因應財政赤字問題，所應採取策略之理論基礎。而經由了解財政社會學對財政赤字問題的觀點復，面對復工業社會下，台灣的財政赤字問題，就可以藉由探討台灣社會，生活基本型態的轉變與社會組織結構的變遷，來了解財政赤字形成的根本，而對於復工業社會下，台灣之社會內部組成結構有系統的加以分析，則能掌握財政赤字的癥結。

關鍵字

財政赤字；財政社會學；引申二元論

並列摘要

According to the statistic figures of debts which as far as either balance per year or accumulated unpaid debts are concerned, the fiscal conditions of governments in every level are in the trend of seriously worsening. And currently the actions government takes to face the fiscal deficit include increasing revenue and decreasing expenditure, privatization, loosening enactment, limiting government bonds issuing and debts upper limits, macro budgeting, entrepreneurial budgeting, etc. However, although with all the efforts, fiscal deficits don't seem to slow down. It still can't be well controlled and keeps expanding.For this issue, this article introduces Fiscal Sociology which emphasizes the whole society is a organic society, and finance is just part of it; and further treats the views of Fiscal Sociology to fiscal deficit. From this investigation, we can understand why our fiscal deficit can't be well controlled and keeps expanding; in the other way it can be the theory base for government's strategy to face the fiscal deficit.After understanding the views of fiscal sociology to fiscal deficit, when we face Taiwan's fiscal deficit in the post industrial society, we may understand the forming basis of fiscal deficit by investigating the changing of the basic lifestyle of Taiwan society and the transition of social organization structure. Therefore, to systematically analyze Taiwan society's internal forming structure at this post industrial era can manage the crux of fiscal deficit.