地方政府推動預算改革的策略.docVIP

發表於公共行政學報5期頁1-15。 地方政府支出預算決策的研究 徐仁輝（世新大學行政管理系副教授） 摘要 我國地方政府的財政失衡與支出預算配置無效率問題，可以用「共同財的悲劇」與「交易成本」問題來解釋，從新制度經濟學的理論中，推演出解決問題的制度性設計。針對台省各縣市財政局長與主計室主任所作的問卷結果顯示，為控制支出成長與預算赤字，由上而下的財政規範，特別是「歲出額度制」的採行，可降低各機關競逐預算的誘因，被認為是最有效的工具。在克服預算配置的資訊與交易成本方面，應建立配置優先順序的共識，進一步作法如提昇預算的透明度、預算資訊的掌握與成本效益分析等皆有在努力，惟與議會及一般民眾的溝通則尚待加強。在預算決策方面，主要決策權操之在民選縣市首長與行政官僚手中，其次是議會；考量因素亦以兌現首長競選政見與法定辦理事項最為主要。預算決策多數屬於遞增形式、績效基礎與社區價值的混合架構，換句話說，應同時考量以前年度預算基礎、理性效率、民意反應與課責。 關鍵詞： 地方財政、預算決策、資源配置、交易成本、共同財悲劇 The Study of Local Government’s Budgetary Decision Making of Expenditures Abstract The problems of fiscal imbalance and allocative inefficiency of local governments can be explained as “the tragedy of the commons” and “transaction cost” theories. The New Institutional Economics provides several institutional arrangements to solve these problems. The survey about the suggestive institutional arrangements was done to those heads of finance departments and accounting offices in counties and cities in Taiwan. According to their opinion, “the expenditure quota” is the most useful instrument to control budget deficit and expenditure growth since it reduces departments’ incentive to seek budget. To reduce the transaction cost of allocating budgetary resources, the first thing to do is to establish a consensus over expenditures. Institutional arrangements should be enforced include (1) budgetary transparency; (2) budgetary information; (3) the use of cost benefit analysis; (4) comprehensiveness of the budget; (5) opinions from the councils and the public. The main participants in the budget process are mayors, department heads, heads of finance department and accounting office, and members of council. The most important reference sources used for budgetary decision making are mayors’ policies in election and statutory mandates. The popular decision making frameworks are hybrid or combination of incremental, performance and community values. In other words, different budgetary frameworks (incremental, rational efficiency, resp