南投縣埔里鎮預算之政治性研究

回顧過去學術界多從制度面的角度，分析政府預算過程，卻忽略了公共預算過程中「政治」所扮演的角色。本研究旨在探討鄉（鎮、市）層級預算政治過程，除對預算場域中行政官僚的角色與策略作深入的分析和解釋外，也試著釐清民代在預算的過程中，與行政官僚互動之策略，最後對地方政府財政赤字，提出可行的改進方案與建議。本研究以埔里鎮為研究對象，運用質性研究之深度訪談與文獻分析作為主要研究方法。透過對預算重要參與者進行實地深入訪談，歸納幾項主要發現︰（一）埔里鎮公共預算過程之性格與特徵。（二）分食公共預算資源之利益鐵三角。（三）政治菁英與公民之鴻溝–民主赤字。（四）縣（市）與鄉（鎮、市）預算相關研究之差異。最後本研究也提出幾點研究建議，藉以改善埔里鎮面臨之財政困境︰（一）強化主計單位預算審核職權。（二）建立專業的幕僚支援系統。（三）公共預算資訊透明度的提升。（四）審議民主的運用。（五）提升民意代表素質，強化代表會審議能力。

關鍵字

政治性；鄉（鎮、市）；地方政府；預算；財政

並列摘要

The pervious academic literatures mostly analyzed the governmental budgeting process from the institutional perspectives rather than emphasized on the role played by “politics” during the public budgeting process. The purpose of this study was to examine the political process during budgeting at township level. The roles and strategies of administrative bureaucrats were deeply analyzed and explained, while the strategic interactions between public representatives and the bureaucrats during budgeting were also identified. Finally, the suggestions on improving the financial deficits of local governments were proposed. The research target of this study was the local government of Puli Township. The in-depth interview and documentary analysis of qualitative methods were adopted. Through the in-depth interviews with budgeting participants, the author concluded, 1. The characters and features of the public budgeting process of the government of Puli Township; 2. The interest iron triangle that carved up the public resources; 3. The gap between political elites and the citizens – democratic deficit; 4. The differences among studies on the county and township budgeting. Finally, several suggestions were proposed to improve the financial predicament encountered by the government of Puli Township: 1. Enhance the budget auditing authority; 2. Establish professional assistant supporting system ; 3. Increase the transparency of the public budgeting information; 4. Utilize deliberative democracy; 5. Improve the quality of public representatives and enhance their ability of deliberation.