各地方政府公益彩券盈餘運用績效之探討－以桃園縣為例

The studies of the utilization performance of the earnings of the local Authority’s welfare lottery ticket – take Taoyuan County as an example

曾素珍(Tseng-su chen)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100188

摘要

自2002年至2009年止，公益彩券盈餘分配予各地方政府供辦理社會福利支出高達869億1,426萬餘元。然公益彩券發行多年，眾多學者及民間團體不斷質疑，公益彩券盈餘運用有偏差，同時中央政府為消弭公益彩券管理運用相關缺失，戮力研修相關法令規章，俾利有效規範中央及地方府政府。然社會福利資源分配過於政治化、經費支出傾向於消耗性支出及現金給付等，無法全面落實各項福利照護，肇致公益彩券盈餘仍支用於非屬社會福利支出範疇，或支用於非法定社會福利現金給付或津貼等經費，或彩券盈餘淪為公務預算替代財源，或支應原應以公務預算編列之中央一般性補助款指定辦理之施政項目經費，及公益彩券盈餘未積極支用、未全數撥入專戶，或滯留縣(市)庫調度使用，與資訊未充分公開透明化等各項缺失，影響社會福利之推動。本研究以桃園縣作為個案研究對象，經研究結果，與上揭情況雷同。
本研究認為改進目前各地方政府公益彩券盈餘運用方式之方法，包括候選人公開藉由爭取或發放現金給付之社會福利支出作為政見時，宜立法有效妥適規範，及中央主管機關應切實執行緩撥或扣發獲配盈餘之機制，加強考核彩券盈餘運用範圍之適法性、管理模式之妥適性，達成專款專用目的、加強探討各地方政府自訂彩券盈餘運用法規制度之周延性、督促地方落實執行監理機制及積極開辦創新性的福利服務項目、加強蒐集先進國家彩券盈餘運用資訊及研析優劣比較，修法放寬彩券盈餘運用範圍，以提升彩券盈餘運用效益；加強考核公益彩券盈餘運用公開透明，暨受補助民間團體或機構中任職公職及民意代表之成員等相關資訊，以達成公開透明化之目標等。
本研究期能對目前各地方政府及桃園縣公益彩券盈餘管理運用與監督機制之偏差，有所改善，俾利中央與地方政府能有效提升彩券盈餘運用效益，達成扶助身心障礙者及弱勢族群根本目的。

關鍵字

地方政府 ； 替代性 ； 公益彩券盈餘 ； 社會福利支出

並列摘要

From 2002 to 2009, lottery surplus allocated to local governments for social welfare expenditures for up to 86.9 billion and 14.26 million NT dollar. However, lottery issue for many years, many scholars and civil society groups continue to challenge the biased use of lottery surplus, while the central government was modifying the related laws and regulations to eliminate the drawbacks of the management and operation of lottery and to effectively regulate the central and local governments. However, there existed many drawbacks that made the promotion of social welfare impacted. Such as, the social welfare resources were allocated too politically, tended to be used in consumption expenditures and cash payments etc. and were unable to fulfill the various welfare care that caused the application of lottery surplus was still used either in the scope of non-profit social , or in areas of social welfare support for the non-statutory benefits or allowances in cash funds, or in alternative sources of official budget, or in the general subsidy policy project funds which were designated by central budget, also the lottery surplus was unexpended persistently, not totally transferred to a special account, remaining in the county (city) scheduling usage, and information was non-transparency sufficiently. The Taoyuan County has been taken as a case study in this study, and similar results have been obtained.
This study suggests that currently the way of improving the operation mode of lottery surplus taken by the local government, including the candidates publicly make a commitment for giving a cash payment of social welfare expenditures to public as political views should be properly confined legislatively, and the central authority shall proceed the allocated surplus mechanism effectively by delaying or withholding, evaluating the assessing scope of using lottery surplus legally and proper management model, to achieve the purpose of earmarking, to strengthen the investigation of the using rule and regulation of the lottery surplus defined by the local governments, to urge local supervision mechanisms implemented and to actively offer innovative welfare services, to strengthen the collection of using information of lottery surplus and the comparative analysis between advantages and disadvantages in advanced countries, to amend the law to enlarge the using scope of lottery surplus to enhance the effectiveness of the use of lottery surplus; enhance the evaluation of the transparency of the use of lottery surplus, the information of the members of the supported non-governmental organizations or institutions, who are civil servant or serving in elected representatives, and other relevant information in order to achieve the goal of public transparency and so on.
The objective of the study is expecting to improve the biased use of lottery surplus management and supervision mechanism in current local government and Taoyuan County, and to increase to effectiveness of the use of lottery surplus for central and local governments, and to achieve the goal of assisting the vulnerable populations with disabilities and weakness.

並列關鍵字

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

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。

劉玉珠(2010)，政府補助團體與私人之規範面研究，臺灣大學政治學系研究所碩士論文。

桃園縣政府(2005-2010)，桃園縣公益彩券盈餘分配基金附屬單位預算。

桃園縣政府(2005-2010)，桃園縣公益彩券盈餘分配基金附屬單位決算。

羅志成(2008)，地方政府獲配公益彩券盈餘後之效率分析，臺中技術學院事業經營學系研究所碩士論文。