中央政府特別預算「常態性」編列之研究

The "Regularity" of Central Government's Special Budgets in Taiwan : FY2001-2011

游亦安(Yi-An Yu)

指導教授 ： 蘇彩足

共同指導教授 ： 李顯峰 ； 郭昱瑩(YU-YING GUO)

國立臺灣大學/社會科學院/政治學研究所/碩士(2011年)

https://doi.org/10.6342/NTU.2011.10159

摘要

我國中央政府編列之特別預算自九二一震災災後重建特別預算起，皆以特別條例為法源並常態化編列，前揭法源皆排除公共債務法舉債流量之限制，及視個案排除預算法第23條與財政收支劃分法第30條與第37條等規定之限制；前揭常態化編列主要原因係囿於政府財政收入不足及公債法之舉債限制，使在總預算中不得不為量入為出之編列；而於特別預算加以排除公共債務法限制而為量出為入型編列，以彌補總預算中重大建設及其他經濟發展支出編列不足及因應災變緊急所需情形；另尚有條例規範限制與特別預算之多年編列性質、及立法委員著重為地方爭取經費等原因。主要影響則為排除有關法制限制而予常態化編列後，付出破壞財政紀律、債務加速累積之代價卻未能獲得規劃與執行效能之肯認，是為值得憂心與注意者。而改善方案則為應實質辦理特別預算所編重大政策或工程案之各項評估並依結果分配資源，以增效能；並應建立適當監督機制使政治人物有誠意及勇氣抗拒相關利益團體之要求，並不再輕易制定條例以為法源；另應完善稅制與健全財政方有適足財源從事合理建設；中央政府應建立合宜統籌分配與補助機制，勿將地方需求任意編列於特別預算辦理；加強監督執行以免因政府失靈而使有關執行效能下降；應本透明及課責原則增加送立法院審議相關資料，以改善有關資訊不對稱情形；凡有增借債務計畫(如:辦理因應緊急災變之特別預算)則應規劃相配償債計畫以免國家債台高築；而為因應未來變遷，應以新公共治理預防任事觀點事先妥善規劃因應，以使有效改善特別預算常態化編列情形。

關鍵字

特別預算 ； 財政紀律 ； 預算法

並列摘要

From the years of Republic of China 90 to 100(2001-2011), special budgets of the Central Government were regularly budgeted as many as nineteen times. They were budgeted in accordance with the provisions of special regulations. The restriction of debt flows was excluded from the Public Debt Act, and to be excluded as particular case follow Article 23 of the Budget Act, and Financial Revenue and Expenditure by article 30 and article 37, etc. They were all excluded from aforementioned sources of related regulations . The aforementioned exclusions are harmful to the fiscal discipline due to the lack of annual revenue and the restrictions of the Public Debt Act. The special budgets were presented in response to the over-expenditure of the general budget by functions of economic development and important demand for natual disasters. However, the special budgets lack of efficiency usually due to emergency conditions. As a result , it speeds up the increase off National Debt by excluding the restriction of Debt Flows, and it is a source of public anxiety.
Improvements are suggested: to strengthen the assessment of planning and evaluating, to improve the general tax system, to increase annual revenue, to reduce annual expenditure, and to stress on the supervision of special budget execution. Consequently government officials will be encouraged to resist the requests of the interest groups, so as to make the enactment of the related regulations and no longer necessary, to increase transparency of relevant information under the principle of accountability in order to improve information asymmetry of Legislative Yuan, and to strengthen the debt redemption plan shall come with the increasing in debt. It follows that these measures should match the debt plan. These should improve the condition by which the special budgets are regularly presented.

並列關鍵字

Special Budget ； Fiscal Discipline ； Budget Act

參考文獻

楊雅淳，2005，〈「重特別預算、輕總預算」之政府預算決策行為（民國89-94年度）〉，台北：台灣大學政治學系碩士論文。

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郭昱瑩，2008，〈財政職能與財政政策之析論〉，《研考雙月刊》，總期264，頁30-40。