地方政府行政罰鍰設置專責機構辦理或委外處理之可行性研究-以新竹市為例

The Feasibility Research of the Local Government Set Up a Dedicated Organization to Handle Administrative Fines Collected Cleanup or Contracting out- A Case of Hsinchu City

凌綺英(Chi-ying Ling)

指導教授 ： 陳雪如

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2014年)

摘要

地方政府應收之行政罰鍰，除了是自有財源收入外，亦含有教化的意義，惟現行地方政府行政罰鍰清理作業催收率偏低已成常態，未能確實收繳，除影響政府財政，亦難以發揮違規行為導正之效果。
相對於金融機構對於不良債權催收的多元方式並設置有專責單位，以積極催收避免呆帳發生。目前地方政府應收罰鍰的收繳常因專業人力或能力不足影響催收效率。本文以新竹市行政罰鍰收繳為研究範圍，蒐集相關文獻及訪談結果，探討地方政府設置專責機構辦理行政罰鍰清理收繳或委託民間辦理催收之可行性，冀能尋求提升地方政府行政罰鍰收繳效率之方法。
經研究結果發現，以設置專責機構辦理行政罰鍰清理收繳較具可行性，主要理由：1.委外涉及履約風險；2.委外廠商可能對於個資洩漏與濫用；3.委外須考慮規模，且恐負擔更多成本；而設置專責機構可透過人力調整分派，以節省行政成本；4.委外可能引起民眾負面觀感，影響政府形象；5.專責機構的人員受有完整專業訓練，可提升辦理催收業務的專業性、且可同時處理查調財產所得，減少機關內部互相推諉的問題；6.專責機構有利法規面建立可行性作為；7.可通盤檢討催討費用與罰鍰間之比例原則；8.建議由中央成立專責機構，更具有行政效率；或由市政府來設置專責單位，以統籌所屬機關之行政罰鍰催收業務。

關鍵詞：行政罰鍰、委外處理、專責機構

關鍵字

專責機構 ； 委外處理 ； 行政罰鍰

並列摘要

Local government's receivable administrative fines should be not only financial resources of its own income, but also contains the meaning of enlightenment. However, low rate of Overdue Fines clean-up operations have become the normality. Failing to do the collection impacts on government finances, and also make it difficult to reach enlightenment effect of irregularities.
With respect to the financial institution for the collection of Non-performing credit pluralistic manner and provided with a dedicated unit to actively avoid bad debt collection. The collection receivables fines efficiency of current local government is influenced often due to lack of professional personnel or professional competence. In this paper, Hsinchu City administrative fines collection as the study area, collecting relevant documents and interviews to explore the feasibility of setting up a dedicated organization in the local government or contracting out the administrative fines collection clean-up operation in order to improve the administrative fines collection efficiency.
The study shows that the feasibility of setting up a dedicated organization to handle administrative fines collection clean-up operation is higher, and the main reasons: 1.outsourcing involves compliance risks. 2.personal information may leak and abuse. 3.consider outsourcing scale, and the fear of more affordable cost; instead, specialized dedicated organization can save administrative costs through human resource adjustment. 4. outsourcing may cause negative public perception which impact government's image; 5. staff of dedicated organization will have a complete professional training which enhances professional of collection business conduct , and can simultaneously handle inquiries regarding property income , reduce internal organ problems passing the buck. 6.dedicated agencies face the feasibility of establishing a favorable regulations. 7. review the overall costs and fines between Dunning 's the principle of proportionality ; 8.It is recommended the dedicated organization established by central government because it will be more administrative efficient, and the municipal government to set up a dedicated unit to co-ordinate an administrative authority fines collection business.

Keywords : administrative fines , contracting out , dedicated organization

並列關鍵字

dedicated organization ； contracting out ； administrative fines

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