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題名 | 從「公共債務法」論國家舉債之限制=The Debate of the Limitation of "Public Debt Law" |
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作者 | 陳櫻琴; | 書刊名 | 德明學報 |
卷期 | 13 1998.05[民87.05] |
頁次 | 頁125-139 |
分類號 | 564.5 |
關鍵詞 | 公債; 公共債務法; 預算; 財政收支劃分法; Public debt; Public Debet Law; Budget; Finance income and expenditure delimit law; |
語文 | 中文(Chinese) |
中文摘要 | 國家舉債牽涉未來的財政經濟發展,近年來政府發行公債餘額逐漸增加,頻頻修 正舉債上限,各界擔心舉債超過一定上限,致生「世代負擔」是否公平等問題。一九九四年 由於「建設公債發行條例」與「財政收支劃分法」之規定不一致,致引發國家舉債上限之爭 議。司法院大法官公布三三四號解釋,對政府舉債之範圍採廣義解釋,且明文揭櫫「舉債法 律授權主義」;一九九六年並有「公共債務法」的公布,規定各級政府舉債之基本原則,惟 該法在適用上又有二年的「緩衝期」,等於是從一九九八年才開始實施,故其成效尚待觀察。 本文歸納國家舉債之基本法律關係包括:一、舉債憲法法定原則。二、舉債法律授權原 則。三、舉債預算控制原則。四、舉債政策確定性原則。五、總體經濟均衡性原則。六、舉 債上限原則。七、健全財政主義原則。 總之,國家舉債應受嚴格法律限制,以免產生財政負擔沉重,致影響納稅人權益。過去 政府發行公債歷史雖然長久,但法律規範尚顯不足,尤其在各種「建設公債特別條例」充斥 之下,使憲法預算及舉債限制有謂只是一種數字遊戲或是高明的化妝術,不具實質民主統制 的意義。未來國家舉債應受法制化規範原則,俾符合法治國運作原則。 |
英文摘要 | In order for the State to increase the public debate the financial and economic condition would need to be at a much higher level than it is currently or even in the near future. In recent years, as the Government has gradually increase the public debt it has also increased the ceiling of the public debt progressively. We all care about whether it is equitable or not for the public debt to be beyond the general limitation since the future generations would bear this burden. Due to unconformity of the "Construct Government Bonds Issue Act" and "Finance Income and Expenditure Delimit Law" in 1994 this issue has risen to he dispute of the limitation of State to increase the public debt. The Grand Judge of the Judicial Yuan had promulgated Clarification No.334 which has widely been accepted as clarification of the above mentioned Act and Law, and it cleraly states that "increasing the Public Debt by the government should be a matter of Law." In connection with this clarification the "Public Debt Law" was enacted in 1996 and ruled that the general principle of increasing public debt was to be at every level of government. The Law, however, has a "buffer period" of two years to apply, so that it is likely to be applied during 1998 leaving the effect of executive law still open to inspect. In this article, we are trying to induce the general principles of State to increase the public debt, which is including that: 1.The princple of government increasing public debt ahould be ruled by the Constitution. 2.The principle of government increasing public debt should be suthorized by law. 3. The principle of government increasing public debt should be controlled by official budege. 4.The principle of the policy which government increasing public debt should be affirmed. 5.The principle of macro-economic condition should be balanced. 6.The principle of government increasing public debt should be limited to the upper limitation of law. 7.The principle of improvement of the national finance system. In conclusion, for avoid the situation of heavy finance burden would be born by the State, and would have the impact to the rights and benefits of taxpayer, public debt should be limited by strict regulations or laws. The Regulations, however, are still insufficient, although there is a long history of the Government to issue public debt or government bond in the past. It is said that the Consitutional budget and the limitation of increasing public debt is seems only to be a "numeral game" or "a superior make-up manner", and has not the true meaning of essential democracy. The Government to increase public debt in future should be limited for which would be correspond to the principle of "rule of law". |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。