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題 名 | 我國地方財政問題檢視與對策之探討=Examination on the Problems of the Local Governments Finance and the Exploration of Their Solutions |
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作 者 | 陳明月; | 書刊名 | 美和技術學院學報 |
卷 期 | 18 2000.08[民89.08] |
頁 次 | 頁73-92 |
分類號 | 566.3 |
關鍵詞 | 地方財政; 財政收支劃分法; Local government finance; Law of fiscal allocation; |
語 文 | 中文(Chinese) |
中文摘要 | 各級地方政府除北、高二市外,長久以來均面臨自有財源不足而需依賴上級政府補助的不健全狀況。各級地方政府在收入患寡與患不均的情況下,如何提昇財政自我負責意識,是當前亟待解決的重要課題。 本文首先分析地方政府財政現況,以及形成地方財政困難的原因;其次則針對新修正之財政收支劃分法做一說明;最後建議收入面應提昇租稅稽徵效率、增加財產稅稅收、加強工程受益費之徵收、公有財產之管理及開徵特別稅課等達到積極開源之目的;支出面則各級政府權責應明確劃分、嚴密預算編列、加速推動公營事業公營化、鼓勵民間參與投資等著手;分配面則應建立合理的補助款制度及加強統籌分配稅款之分配,三方面同時興革,方能真正解決地方財政問題。 |
英文摘要 | The local governments, except Taipei and Kaohsiung cities, have long suffered from insufficient revenues and have to rely on subsidies, which have always been unfairly allocated to them, from their superiors. Under such a poor condition, it's already become an urgent topic for local governments to promote better understanding of the importance of the self-supporting finance, to overcome the financial difficulties, and to realize the local autonomy. In this text, the first part is an analysis of the current financial conditions of the local governments and the reasons causing their financial problems; the second is an explanation on the newly modified Law of Fiscal Allocation; and the last concludes that reforms should be done on the aspects of the revenues expenditures and allocations simultaneously to practically ease out their financial problems. |
本系統中英文摘要資訊取自各篇刊載內容。