「跨域加值公共建設財務規劃方案」與推動案例之探討

Study of Cross-Field Value-Adding in Public Works Financial Planning and its Projects

邵雅雯(Ya-wen Shao)

指導教授 ： 姚乃嘉

國立中央大學/工學院/營建管理研究所碩士在職專班/碩士(2015年)

摘要

政府為因應預算數額不敷支應公共建設計畫所需資金、缺乏適當機制將公共建設之外部性效益內部化，及公共建設計畫與其周邊環境設施未整體規劃同步開發等情形，爰推動「跨域加值公共建設財務規劃方案」，擬以創新思維方式規劃公共建設計畫之財務，分就計畫之規劃面、土地面、基金面、審議面等多元面向整合推動，以提高計畫經濟面與財務面之效益。並將公共建設所產生之外部效益內部化，以挹注公共建設所需經費及提高計畫自償性，達成順利推動公共建設及減輕政府財政負擔之目標。
本文藉由蒐集與「跨域加值公共建設財務規劃方案」相關之文獻與案例，探討劃歸「跨域加值公共建設財務規劃方案」之公共建設計畫相關推動情形，提出建置公共建設計畫自償性之管制考核及獎懲制度、依計畫類別訂定合宜之審查作業機制與自償率門檻、強化跨部會協商平臺功能以加速推展公共建設、落實計畫規劃評估作業、強化執行控管、以及檢討相關法規等建議，俾利國內公共建設計畫之持續推動，以完善各項基礎建設、均衡區域發展、維持經濟成長動能，並減輕政府財政負擔。

關鍵字

跨域加值 ； 公共建設 ； 財務規劃 ； 自償率

並列摘要

Due to the lack of adequate mechanism to internalize the external benefit and budget to meet the requirement of annaul fund, and the fact of construction plans without comprehensive planning losing contact with surrounding development, the government push forward the project for cross-field value-adding in public works financial planning. The project focuses on financial planning of public works by creative thinking. Through comprehensive developong plans, it raises the benefit of projects from the diverse aspect of planning, land, fund, and evaluation. In addition, it internalizes the external benefit which created by the public works to self-support their project costs. Finally, it reach the goal of reducing the financial burden of the government.
This thesis studies the performance of the foresaid projects by collecting relevant periodical and cases. It not only proposes establish a system of evaluation, reward and punishment for the project for cross-field value-adding in public works financial planning, but also the threshold of self- liquidation ratio and adequate evaluation mechanism. In addition, it suggests to strengthen cooperation of different departments and regulation review, deal with planning and evaluation ahead of projects, and consolidate implementation and control, to accelerate public works and reach the goal of reducing financial burden of the government. of the government.

並列關鍵字

Cross-Field Value-Adding ； Public Works ； Financial Planning ； Self- Liquidation Ratio

參考文獻

1.促進民間參與公共建設法

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3.促進民間參與公共建設法施行細則

33.孫克難，「稅增額融資(TIF)能否「過五關」? 」，中華經濟研究院，經濟前瞻，2013年7月

34.蘇偉強，「稅金增額融資(TIF)財務機制之研究－以桃園機場捷運建設為例」，國立政治大學，98年