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題 名 | 民主化對於政府預算決策的衝擊與因應之道=The Impact of Demorcatization on Public Budgeting and Its Reform |
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作 者 | 蘇彩足; | 書刊名 | 理論與政策 |
卷 期 | 13:3=51 1999.09[民88.09] |
頁 次 | 頁47-64 |
專 輯 | 民主化的再思考 |
分類號 | 564.3 |
關鍵詞 | 政府預算; 民主化; 公共選擇; Public budgeting; Democratization; Public choice; |
語 文 | 中文(Chinese) |
中文摘要 | 本文由公共選擇學派角度出發,探討臺灣民主轉型前後預算決策過程與預算配置 結果的變化。民進黨成立、解除戒嚴之後,臺灣的預算決策過程呈現(一)人民和利益團體 勇於表達需求和爭取利益、(二)立法機關自主性提昇、(三)政黨對立衝突尖銳化、(四 )民代、官僚與財團形成鐵三角關係與金權政治、(五)地方要求財政自主等特徵。而在預 算決策結果方面則出現歲出膨脹與預算赤字持續不去的危機,支出結構的改變則以債務支出 及社會安全支出比重大幅增加、國防支出比重穩定下降最為引人蓍目。本文認為,政治人物 經常利用選民未能認清受益者和付費者的對應關係所造成的財政幻覺,開出各種社會褔利或 工程計畫等支票,因而助長民主政治下公共支出不當膨脹的政治偏向。但是隨蓍預算資訊透 明化等制度設計的日益完備,可以逐漸降低資訊不對稱所產生的財政幻覺,人民將可在民主 化的過程中不斷成長。至於目前制定預算決策時,台灣政治人物的私人偏好仍凌駕於人民的 集體偏好之上、以致於預算決策品質並未與政治自由化的程度等同提昇的弊病,根本因應之 道在於加強人民的監督力量,利用日益公開的預算資訊,持續地以壓力表達對於政府各項預 算決策透明化和負擔政治責任的規範要求,方為上策。 |
英文摘要 | Based on the theories of public choice, this paper explores the changes in the budgetary processes and resource allocation outcomes during the democratic transitions of Taiwan government. Generally speaking, after the lift of martial law, the budgetary process has shown a number of characteristics: (1) Individuals and interest groups are more willing to reveal their preferences and rent-seeking behaviors; (2) The Legislature Yuan has grown more independent; (3) The conflicts among political parties have increased: (4) The interaction of interest groups with bureaucrats and elected representatives builds up an iron triangle and money politics. (5) The demand for a greater financial autonomy in local governments has gone up. Consequently, through the period public expenditures and budget deficits grew rapidly. Interest payments and social security spending as a share of total expenditures increased dramatically while the share of defense expenditures declined steadily. This study also claims that people are often under the influence of fiscal illusions and politicians take this opportunity to propose excessive spending program, particularly the construction and social welfare programs. As a result, political processes are predicted to produce too much of governmental services. In order to reduce the degree of fiscal illusion caused by information asymmetry, the society should request for a greater transparency in budgetary information, and hopefully people will learn and mature gradually in the process of democratization. Currently politicians' individual preferences often dominate citizens' collective preferences in setting budgetary policies, so the quality of budgetary decisions has not improved as much as the political liberalization. The key is to strengthen citizens' surveillance power, using the available budget information as much as possible, to consistently express the demand for even greater openness and accountability in setting budget policies and in budget management practices. |
本系統中英文摘要資訊取自各篇刊載內容。