公益彩券盈餘運用方式與監督機制之探討

Distribution and Oversight Mechanism of Public-Welfare Lottery Surplus

胡寶英(Pao-Ying Hu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2008年)

https://doi.org/10.6840/cycu200800432

摘要

自2002年1月16日臺灣開始再度發行公益彩券，至2006年12月止，公益彩券盈餘已突破1,178億元。根據規定，彩券盈餘的50％必須指定用途分配給各縣市作為社會福利用途，然而社會大眾會對於地方政府的社會福利支出是否會因彩券盈餘的分配而有所增加，仍存有相當的疑慮。本文研究係探討公益彩券盈餘運用方式與監督機制之現況，並研究在法制上的規定是否妥適與合宜。本文研究方法係蒐集各種文獻資料加以分析歸納，將各縣市運用公益彩券盈餘的使用情形比較分析，以了解各縣市社會福利分配狀況，尚須探討公益彩券盈餘運用方式與監督機制在法制上的規定是否妥適。本文主要從我國公益彩券盈餘運用方式與監督機制之現況及缺失，加以探討分析，並提出個人意見。
本文主要架構可分為五章。第一章為問題提出，首先說明本研究之研究背景與動機，其次說明研究方法、研究目的與研究架構。第二章藉由相關文獻之回顧，瞭解近年來探討公益彩券盈餘運用與監督機制關係的文獻，以及地方政府社會福利支出是否會排擠公益彩券支出之相關研究。第三章為針對公益彩券盈餘運用方式之現況及缺失作一介紹，並提出對未來改進方法。第四章為針對公益彩券盈餘監督機制之現況及缺失作一介紹，並提出對未來改進方法。第五章為結論與建議，總結第二章至第四章之研究心得，提出相關意見。

關鍵字

公益彩券盈餘 ； 地方政府 ； 替代性 ； 社會福利支出

並列摘要

Since January 16, 2002 Taiwan began issuing welfare lottery again, to December 2006 only, the public welfare lottery earnings have exceeded 117.8 billion yuan.According to regulations, 50 percent of lottery earnings to be allocated to the counties designated for the city as a social welfare purposes, but the community will for the local government social welfare expenditure is due to the allocation of lottery surplus and the increase is still considerable doubt .This paper studies of the use of public welfare lottery surplus with the way the current status of the supervision mechanism and to study the provisions of the rule of law on whether the case carefully and appropriate.In this paper, various methods of collecting information analysis into the literature, all counties will use public welfare lottery surplus in the use of comparative analysis, to understand cities and municipal social welfare distribution, required the use of public welfare lottery surplus in the way the legal system and supervision mechanism on the Whether the provisions of the case carefully.
This paper from public welfare lottery surplus with the use of methods of monitoring mechanisms and the status of missing in Taiwan, to explore analysis and personal views.
This paper structure can be divided into five chapters. The first chapter for the issue, first of all that this study was to study the background and motivation, followed by that method, the purpose of the study and research framework.By the second chapter of the literature review, understanding of public welfare lottery surplus in recent years with the use of the supervision mechanism between the literature and local government social welfare spending will squeeze out public welfare lottery expenditures related research.Chapter III against the use of public welfare lottery surplus of the current situation and ways to make a loss, and improve methods for the future. Chapter IV for the public welfare lottery surplus for the current status of the supervision mechanism and make a loss, and improve methods for the future.Chapter V for the conclusions and recommendations, summed up the second chapter to chapter IV of research experience, make relevant comments.

並列關鍵字

public welfare lottery surplus ； social welfare spending ； alternative ； local governments

參考文獻

徐長芳（2005），我國公益彩券發行之研究，中原大學財經法律學系研究所碩士論文。

王建程（2003），公益彩券盈餘運用於社會福利支出之研究─以91年臺北銀行發行之公益彩券為例，臺灣師範大學政治學研究所碩士論文。

Stanley , R. E., and P. E. French (2003), Can Students Truly Benefit from State Lotteries: A Look at Lottery Expenditures towards Education in the American States, The Social Science Journal, 40(2), 327-333.

Spindler, C. J.（1995）, The Lottery and Education:Robbing Peter to Pay Paul？ Public Budgeting and Finance, 15(3), 54-62.

中文摘要