我國地方財政改善途徑之研究：由府際關係面向分析

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Title:	我國地方財政改善途徑之研究：由府際關係面向分析
Other Titles:	An Analytical Study of Local Government Finance Improvementfrom the Intergovernmental Relation Approach
Authors:	陳連芳 Chen, Lian-Fang
Contributors:	公共行政與政策研究所許仟 Chien Hsu
Keywords:	地方財政;府際關係;公共管理 Local Government Finance;Public Management;Intergovernmental Relation
Date:	2003
Issue Date:	2015-05-28 10:15:41 (UTC+8)
Abstract:	「改善地方財政」，這是一個財政界瑯瑯上口、老生常談的論調。無論在學術界或政府部門，長期以來，均有專題研究或採行相關措施，可惜的是，終究無功而返，財政困窘依舊，改善對策失靈。在這改革過程中，中央政府一貫指出：其已極盡釋放資源，使地方自有財源提高；惟地方政府卻表示：中央攬「權與錢」，玩數字遊戲，財政未見改善。如此兩造感受，南轅北轍，各說各話，虛實難辨，何以致之？揆諸歷次財政改革，中央與地方財政收支容有變革，理應扭轉改觀，符其需求，何仍徒呼負負，窘迫異常？其中吊詭原由，亟待探究剖析，另尋解決之鑰，方可標本兼治，此即為本文主要研究內容。　　平實而論，地方財政之改善著實不易，除全國資源之稀少性，致供給不足、配置不均，及政府果斷力、執行力不佳等既有問題外，尚須其他著力、盡力思謀對策，商議突圍之處。本研究有鑑及此，咸認欲求突破，需併循「資源共享、小餅做大、創造多贏」之方向努力，始能扭轉乾坤，永謀生機；亦即承繼新公共管理（new public management）思潮，在維護公共本質及中央導航前提下，進行資源整合、觀念革新與制度建構，採取全觀思考途徑，以涵蓋面廣泛之「府際關係管理」面向切入，剖析府際收支面、地方租稅面、廣域行政面、公私協力面等諸多問題與解決方案，並從政府執行效能與其治理觀點、公民自治意識、平權夥伴關係、及財政紀律之提振等多元綜合角度循求配套及根本改革，並歸結提出：（一）宏觀策略改善途徑；及（二）微觀制度改善途徑，期能交叉連結融合，齊頭循序漸進，共築法制完整及自我負責精神之體現，成功改善地方財政長期艱困之境，落實地方自主的理想與其實質目標。　　Regional financial strategy has been considered a crucial point by scholars and governmental authorities to improve the finance policy nation-wide. Research efforts and recommendations had been given and implemented recently to solve the problem of financial disproportion between central and local government, however, no prominent results were found yet. The discrepancy is reflected by a long-term phenomenon that the resources and authorization released by central government did not meet the expectation of local governments. In response to this argument, several finance reforms were carried out for better solutions, and yet everything remains the same. The purpose of this study is to seek for the major factors that cause the disproportion and provide suggestions to solve the problem. 　　Due to the shortage, disproportion, and ineffectiveness of resource control from central government, the local governments are limited extremely as they work on the financial problems. The present study focuses on analysis of the problems found in the previous reforms. It also provides recommendations for improvement. Based on the belief of “sharing and extending resources,” this study is grounded in the theory of “new public management” and intergovernmental relation approach to examine funds, tax incomes, administration, and public and private cooperation that effect governmental finance. In addition, issues such as politics, autonomy, human rights, and fiscal discipline, are addressed to provide a comprehensive strategy to improve the financial development.
Appears in Collections:	[Department of International and China Studies, The M.A. Program of Asia-Pacific Studies and Public Policy Studies] Disserations and Theses(M.A. Program in Public Policy Studies)

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