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題 名 | 財政導向的政府再造策略=Reinventing Government by Public Finance Strategy |
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作 者 | 林水波; 陳志瑋; | 書刊名 | 政治科學論叢 |
卷 期 | 11 1999.12[民88.12] |
頁 次 | 頁229-264 |
分類號 | 572.92 |
關鍵詞 | 政府再造; 財政; 緊縮管理; 財務管理; 課責管理; 財政鞏固; Reinventing government; Public finance; Cutback management; Financial management; Accountable management; Fiscal consolidation; |
語 文 | 中文(Chinese) |
中文摘要 | 「財政為庶政之母」,因此在世界上許多國家所進行的政府再造運動中,一方面是為了因應財政狀況惡化的窘境,一方面則亟待財政與預算改革能扮演再造的火車頭角色。自一九九一年以來,我國亦面臨嚴重的財政問題,因此更加彰顯本策略的重要性。 財政導向策略的屬性包括節流性、政治性、效率性、課責性、公開性、合夥性。其理想則是希望有效利用資源,致使政府產出的極大化。因此,本文提出緊縮處理、財務管理與課責管理三個策略,指出政府首應追求財政鞏固的目標,其次再致力於財務制度的健全,最後則借助於外控方式,提昇行政機關的課責性。 在應用層面上,本策略的效果可能受到環境互賴、政治過程、執行能力、歷史累積與績效衡量等因素之影響。故職司者在進行三項管理策略時,應予以注意並克服其困難。 最後,本文認為財政導向的策略應與政治改革配套,尤其國會的角色更不應忽視。行政機關除了消彌預算赤字之外,更須致力於信心赤字與績效赤字的降低。展望未來,社會福利的資源配置,以及中央與地方的財政劃分問題,恐將是優質化財政導向策略的新挑戰。 |
英文摘要 | Public finance is the root of overall governmental management. In today's ever worsening financial state of major governments around the globe, reinventing government has become a trend among leading industrial countries and the driving force behind this movement is the betterment of public finance within the governmental agencies and improving overall budgetary control. Since 1991, Taiwan has also been confronted with ever worsening financial dilemmas, which makes the reinventing government process even more important. Public finance strategy itself has the following characteristics: frugality, politics, efficiency, accountability, openness, and public partnership. Its goal is to maximize resource utilization to achieve the maximization of governmental outputs. The sub-strategy that this paper proposes to achieve the goal will be comprised of the following three essential management techniques: cutback, financial, and accountability management. The strategy is to first consolidate the bases of public finance and then to develop a comprehensive financial system that will eventually be able to be responsive to changes within the environment. The application process of this strategy will directly be effected by interdependent environments, political process, implementability, historical sedimentation, and performance measurement. Thus the implementator of the overall scheme must beware of the above effects on the overall plan and attempt to attack them. Lastly, this paper proposes that implementing a scheme to better government with public finance at its core can not be accommodated without political overhaul. The role of the congress is especially important. Government bureaucracies must not only work at eliminating existing governmental deficits; they must work at eliminating the core cause of budgetary deficits. In the future, governmental allocation of resources between overall social benefits and providing appropriate allocation of public finance between central and local government will be the biggest challenge that lay in wake for public finance strategy. |
本系統中英文摘要資訊取自各篇刊載內容。