頁籤選單縮合
題 名 | 我國地方財政問題與解決之道=Taiwan Local Fiscal Problems and Solution |
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作 者 | 羅正忠; | 書刊名 | 高雄科學技術學院學報 |
卷 期 | 28 1998.12[民87.12] |
頁 次 | 頁431-448 |
分類號 | 566.92 |
關鍵詞 | 財政赤字; 統籌分配款; 財政重整; Fiscal deficit; Unified distribution taxation; Fiscal reconstruction; |
語 文 | 中文(Chinese) |
中文摘要 | 政府自播遷來台,財政政策一向在穩健中求發展,因而創造了世人稱羨的經濟奇 蹟。 但自七十年代後期, 台灣地區經歷了解嚴,公共設施保留地的徵收及國建六年計劃等 大型經建支出,各級政府財政狀況日益惡化,尤其是地方政府。根據八十八年度預算資料顫 示,各級地方政府當年度財政赤字達 2,816 億元,占歲出比率 22.8 %; 此外截至八十八 年度止各級地方政府末償還的債務餘額為 10,748 億元。地方政府財政惡化的情況由此可見 。本文主要目的乃是探討 1) 地方政府當前財政狀況 2) 地方政府財政惡化的主因 3) 如何 進行財政重整,以解決地方財政困難的窘境。 |
英文摘要 | Taiwan fiscal policies developed steadily after the government moved from Mainland to Taiwan in 1949. Thereafter Taiwan created a worldwide admiring economic miracle. However, after the government released the martial law, levied the public facilities reservation andPexecuted the Six-Year National Economic @lan in the post 70s. Taiwan general government fiscal condition was becoming worse, especially the local government. According to 1999 fiscal budget, local government fiscal deficit would reach yearly high of 281.6 billion NT dollars. Which accounts for 22.8 percent of genera local government expenditure. In addition, local government unpaid public debt is predicted to be 1,074.8 billion NT dollars in the year of 1999. It appears clearly that the local government fiseal problem is becoming worse, The purpose of this paper is to study 1) the current fiscal problems of local government, 2) the main reasons why local fiscal condition became worse, and 3) how to reconstruct the local public finance in order to so lve the local fiscal problems. |
本系統中英文摘要資訊取自各篇刊載內容。