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  • 學位論文

臺灣省各縣(市)財政問題之研究

Study on the public finance of county/city government in Taiwan

指導教授 : 莊義雄

摘要


近年來國家赤字連連,行政部門往往歸究立法部門為了選票不惜亂開支票,進而導致財政惡化,不但地方政府頻頻喊窮,中央政府之負債亦節節攀升,且多數縣市舉債額度均已達上限標準。然而誠如吾人所知,我國實施社會福利的成效,其實大不如先進國家;但觀察民國71年至91年的20年間,地方政府歲入數額成長5.42倍,但歲出數額成長6.26倍,可見支出面的控制仍有相當大的空間,另外地方政府普遍存著依賴心態「地方財政發生困難,中央沒有不救的道理」,因此在稅收減少情況下,歲出規模未做適度減縮,致造成居高不下的財政赤字。由於地方政府〈尤以縣、市、鄉鎮市為重〉自有財源比例及財政自主性都偏低,各縣市自然環境不同,工商發展有別,地方政府間差距卻不小,有部份縣市即使將國稅全部交給地方也無法收支平衡,故長期以來爭取中央統籌分配稅款與中央補助款是一直地方努力方向,因此一但中央〈上級政府〉財政困窘,或地方政府首長爭取經費不力,則「仰人鼻息」的地方政府也只有苦哈哈過日子的份兒,除此之外,幸得到上級政府補助的下級政府來說,由於所花的錢是從別人口袋而來,不是直接向地方自治團體住民徵收來的,反而又產生一種不痛不癢的心態,使得財務的使用始終無法發揮最大效益。不唯如此,上級政府透過補助款的撥付,又可控制地方施政的發展,對「地方自治」的戕害莫此為甚!然而,回到現實可知;不論造成國家財政惡化的原因為何,至少中央與地方一片叫窮是事實,是以如何避免其持續惡化,落實地方自治的精神,攸關重大。政府一方面強調用租稅的減免來協助產業發展或經濟景氣,另一方面又面臨許多需要花大錢的政務或建設經費的壓力,以至於讓財政陷入蠟燭兩頭燒的困境。中央集權又集錢的心態並未改變,解決地方財政持續惡化之問題,是當前政府急需面對的首要問題。綜而言之各縣市財政失衡困境主要原因如下:(一)自有財源比例偏低;(二)實質支出成長率大於實質收入成長率;(三)人事費用偏高;(四)稅源劃分集中於中央政府;(五)中央請客、地方買單。(六)選舉支票浮濫;(七)稅基腐蝕與調整困難;(八)行政職能重壘。至如何改進地方財政問題,計有:(一)加強籌措自有財源;(二)財政狀況需讓首長及民眾瞭解;(三)政府應陸續推動各項開源節流措施;(四)健全財政紀律;(五)行政區域合併;(六)預算執行進度之報告;(七)修改預算法;(八)促進民間參與公共建設。

並列摘要


During the past few years, the continuous widening fiscal deficit has led to the soaring government debt financing, both for central government and municipalities. The authority attributes this phenomenon to over-promises made by the legislators who try to win more votes in the election. However, as widely known, the social welfare system is far behind that of other developed countries. Another major cause for the fiscal deficits is the failure in cost control. For the period from 1982 to 2002, the total revenue of the municipalities increased by 5.42 times whereas the total expenditure increased by 6.26 times, respectively. In addition, the municipalities heavily rely on the subsidy of the central government and firmly believe that the central government will save them from ruin. Hence, the municipalities with extra care did not further control the expenditures. Together with the effect of diminishing revenue sources, the fiscal deficit is broadened. As the revenue sources and fiscal autonomy of the municipalities are limited, it has long been one of the important policies for the municipalities to strive for the allotted tax revenues and subsidies from the central government. This is especially the case for those less developed county/city governments and urban/rural townships. As a subsequence, the municipalities will face fiscal embarrassment if the central government itself is tight in finance or the funding allocated to the municipalities is not sufficient. On the other hand, even required funding is obtained from the central government, the municipalities might not make the best use of funding since the fund is not collected from the residents of their own districts. Furthermore, the current system damages the spirit of self-governance as the centralization of the finance resource allows the central government to intervene the policies of the municipalities. No matter what the factors are for the aggravation of public finance, the first priority of fiscal policy at current stage is to prevent the public finance from getting worse and to enhance the autonomy of the municipalities. The problem of public finance is becoming more complicated nowadays. In order to stimulate economy growth and support business development, the government offers more tax incentives while having more construction and infrastructure projects. As a result, the problem of fiscal deficit is exacerbated. In conclusion, the causes of fiscal un-equilibrium are as follows:(一)Local financial resources compose a small proportion of the total revenues;(二)Growth rate of expenditures outruns that of revenues;(三)Over-spending on personnel costs;(四)Tax allotment centralized at central government;(五)Over promises made by central government;(六)Over promises during the election;(七)Erosion of taxable base and difficulties in system reform;(八)Overlap of administrative function。 The proposed solutions for current public finance problems are:(一)Increase revenue sources locally;(二)Make public finance information transparent to the public;(三)Explore various fund raising resources & cost saving opportunities;(四)Enhance systems and regulations of public finance;(五)Integrate current administrative districts;(六)Periodically evaluate the budget;(七)Amendment of the Budget Act;(八)Encourage public construction investment from the private sector。

參考文獻


26、蔡吉源、林健次(民92)。地方財政自我負責機制與財政收支劃分,國立政治大學公共行政學報,第九期,頁1-33。
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3.Bohn,H.(1991),“Budget Balance through Revenue or Spending Adjustments? Some Evidence for the United States”,Journal of Monetary Economics,27,335-359.
4.Darrat, A. F.(1998),“Tax and Spend or Spend and Tax?An Inquiry into Turkish Budgetary Process”,Southern Economic Journal,64(4),940-956.
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