為強化公共建設財務規劃,行政院於101年7月24日核定「跨域加值公共建設財務規劃方案」,以自償率為審查門檻,由各建設計畫主辦機關結合土地開發,期望透過外部效益內部化,提高計畫財務自償性並作為財政補助之依據。本研究旨在探討此制度下,我國推動大眾捷運建設,所衍生出的重要問題,如:地方本位主義之下,所產生的共有財競爭(預算排擠);各種財務及經濟效益評估工具隱含不確定性的交易成本;地方傾向美化財務效益所造成的道德危機;中央對地方補助制度,擴大南北貧富差距;監督及考核機制未徹底落實,建設面臨脫序等等問題。本研究針對上述問題,提供可行改善方案,如降低不確定性、置入激勵機制、建立監督管理機制、合理分配補助款資源等,藉以減低中央與地方的衝突,紓解財政壓力,提升公共建設效率,並兼顧財富分配的公平性。
To strengthen financial planning in public constructions, the Council for Economic Planning and Development implements “Project for Cross-Field Value-Adding in Public Works Financial Planning” to decide the amount of subsidies through requesting local governments to internalize external benefit and to raise the self-financing ability of project. The paper studies that if governments implement this project system will cause several financial planning problems. First, because of highly bureaucracy, it neglects the tragedy of the commons. Second, it will arise more transaction cost which results from uncertainty. Third, local governments tend to beautify the financial benefits that will result in the moral hazard. Fourth, the system increases the gap between rich and poor from north to south area in Taiwan. Last, this current system has an incomplete supervision. Hence, this paper suggests some methods to these problems, trying to remind governments to promote a financial planning steadily, relieving the government budget burden and distributing the income and wealth fairly.