我國特別預算制度之研究

特別預算制度是我國預算制度上獨特的制度設計，其他民主國家的預算制度上，並無這項制度的存在。1993年11月財團法人民主基金會出版政策白皮書《我們對預算編審的看法》中，明白指陳特別預算破壞審議制度迴避民意監督，利用制度毒瘤侵蝕預算原貌，規避條例限制混淆負債程度，以及扭曲預算分類模糊財政功能等問題。然而，時至今日，行政部門仍然偏好提出特別預算案。在預算法第八十三條規定，遇有國防緊急設施或戰爭、國家經濟重大變故、重大災變、不定期或數年一次之重大政事。但是，這些所謂「特殊狀況」，是主觀上的認定，容易遭致濫用，破壞年度總預算的完整性，更扭曲政府預算全貌，掩蓋預算資訊的清晰度。預算法第八十四條規定，特別預算案在立法院的審查程序，準用年度總預算案審查程序，亦即特別預算案仍須經立法院同意，受立法院之監督。同時又規定，有關國防緊急設施或戰爭、國家經濟重大變故、重大災變等三項情事時，為因應情勢之緊急需要，得先支付其一部。且行政部門的特別預算，經立法院審議通過後，取得多年期的授權，而規避立法院監督預算，造成我國行政與立法在預算制衡關係上的失衡，進而造成民主的危機。民主化的立法院，難道立法委員不了解此一問題嗎？如果立法委員了解此一問題的存在，又如何放任特別預算制度的存在，而甘於讓行政與立法關係失衡？因此，本文採文獻分析法，藉由現行特別預算制度設計，與歷次特別預算的分析，說明我國行政與立法關係失衡的情形，並提出研究建議。

關鍵字

特別預算制度；行政與立法關係；立法院

並列摘要

The budget becomes a link between financial resources and human behavior. Every year, the government budget cycle consists of four phases: preparation, approval, execution, and audit. The budgets are not merely technical managerial documents; they are also intrinsically and irreducibly political. The budget is the number one political document and the chief priorities document, it involves the distributions of political resources. The government budget is not a process, but rather a tale of conflict and struggle. The conflicts and struggles come from between the President and Congress, between the executive agents, between the political parties, between the Congressmen, between the agencies and interest groups, and between the interest groups. It is the most powerful and strengthening implementation that controls executive branches in the budgetary process of the Congress.The Special Budget System is the one of Budget Systems in Taiwan, and the Special Budget System is no more in the contemporary democracy countries. This thesis focused on the problems of the Special Budget System and the influences of the executive-legislative relations in Taiwan. Finally, this research had some suggestions about the Special Budget System.