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題名 | 比較海峽兩岸及日韓預備金制度--論我國改進之道=A Comparison of the Reserve Funds System of Taiwan, China, Japan, Korea and Solution Study on Taiwan |
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作者 | 莊振輝; Juang, Jenn-huei; |
期刊 | 遠景基金會季刊 |
出版日期 | 20070400 |
卷期 | 8:2 2007.04[民96.04] |
頁次 | 頁41-80 |
分類號 | 564.3 |
語文 | chi |
關鍵詞 | 預備金; 緊急金; 預算執行; 未分配準備; 雨天基金; Reserve funds; Emergency funds; Budget execution; Unallotted reserve; Rainy day funds; |
中文摘要 | 政府在執行預算若遭遇難以預見之支出時,須有因應措施,預備金之設置為預算執行彈性之一種,為世界各國所普遍採用。本文比較海峽兩岸及日本、韓國之預備金制度,了解各國制度之同質性與差異性,探討其利弊得失,作為臺灣現行制度改進之參考。本文建議我國預備金制度部分維持現行規定,部分則予以修正,包括分階段逐步取消第一預備金之設置、續予維持行政院主計處之設置,避免破壞政府整體財務收支制度、修正《預算法》有關第二預備金動支程序,並增訂立法院未依限完成視同審議通過之條文。 |
英文摘要 | The government must have available solutions at hand to match budget executions should unforeseeable disbursements occur. The Reserve Funds System is one of the most flexible budget executions implemented worldwide. After comparing the Reserve Funds Systems of Taiwan, China, Japan and Korea to understand the homogeneities and differences, as well as the advantages and disadvantages prevalent in the systems, we can come up with a solution on Taiwan. This research suggests the maintenance and partial revisions of certain regulations. The details for modification are as follows: I. Gradually cancel the First Reserve Fund. II. Maintain the organization of the Directorate-General of Budget, Accounting and Statistics and avoid destroying the government’s overall revenue and expenditure system. III. Revise the procedure for payment in the Secondary Reserve Fund article under the Budget Law. IV. Enact a regulation calling for the deliberation of the tabulated disbursements should the Legislative Yuan fails to complete it within the set time frame. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。