A Study on the Mechanism of Budget Consultation of Local Government in R.O.C.

[[abstract]]論文名稱：我國地方預算協商機制之研究 校院系：國立暨南國際大學公共行政與政策學系 頁數：119 畢業時間：96年5月 授予學位：碩士學位 研究生：林朝舜 指導教授：黃鉦堤博士 論文摘要 地方總預算為地方自治團體用金錢數字加以顯示的年度施政計畫書，經地方自治團體依據施政方針及施政綱要擬訂年度施政計畫，並按其輕重緩急優先順序編製總預算案，完成合法化後據以執行。故地方自治團體總預算的規模、內涵及編審過程順利與否，對地方自治工作的推動影響至鉅。 臺灣地區實施地方自治法制化後，雖然規範地方自治團體總預算案在法定期限內未完成審議時得報請上級自治監督機關邀集各有關機關協商議決之，甚至地方制度法進一步規範未能在30日內協商決定者，得由邀集協商機關逕行決定之機制。惟之後仍發生數起嚴重爭議之事件，未能適時有效化解地方府會間總預算案審議爭執問題。 由於地方府會關係為一政治性問題，雙方如存有意識型態上的對立，此種對立常伴隨不理性的行為，從而加深地方總預算案協商爭議。因此，本文假設地方制度法有關協商規定，在預算審議發生嚴重爭執時完全失去政策功能，無法解決問題。另本文研究方法採用文獻探討法及案例分析法。 本文先針對發生之10個爭議案例研究發現總預算案協商爭議的3個類型及引起審議爭議的5個原因。其次針對日本及德國地方政治制度加以比較分析，認為其部分運作規定，可以作為改善我國地方府會爭議的政策參考。最後建議意見分為政策建議及後續研究建議。[[abstract]]Thesis Title: A Study on the Mechanism of Budget Consultation of Local Government in R.O.C. Name of institute: Department of Public Policy and Administration of College of Humanities of National Chi-Nan University Pages:119 Graduation Time: May 2007 Degree Conferred: Master Student Name: Tsao-Shun Lin Advisor Name: Dr. Jeng-Ti Huang Abstract Local total budget may be regarded as the annual administrative policy plan proposed by various self-governing bodies in the form of monetary figures, based on the administration guideline and its subsequent outline of each fiscal year, all self-governing bodies are required to propose annual administration plan in order of priority and assigned significance, to local councils for final ratification before putting into implementation. As such, the scale, connotation, compilation and review process of total budget pre-planned by self-governing bodies have a tremendous impact on the promotion of overall self-government undertakings. Since the enactment of self-government law in Taiwan area, which stipulates that direct supervising institution shall invite relevant agencies for joint consultation and make a determination, when local total budget bill is not completed due council deliberation within regulatory period, nevertheless several sharp controversies had occurred in the wake of joint consultation, even after a new complementary mechanism had been provided for the said supervising institution shall make a determination at their discretion in case no agreement can be reached within a further thirty (30) days allowance stipulated in Local Government Act. Obviously, the current law, regulations and consultation mechanism had failed to bring effective result in timely basis the expected reconciliation between local government and council. Due to the political nature of local government-council relationship, any ideological confrontation waged by both sides, which oftentimes accompanied by irrational behaviors, will inevitably worsen the existing controversy and further darken the prospect of successful consultation. In light of this, this study presupposes that the dysfunctional consultation mechanism incorporated in the Local Government Act is incapable of fulfilling its designed role in solving any critical disputes arising during council deliberation of budget bill. Furthermore, the author intends to adopt both the literature review and case analysis methods in conducting the study. Initially, a total of three types and five root causes had been found and classified accordingly by exploring ten previous cases of budget bill controversies. Secondly, a comparative analysis was conducted between Japanese and German self-government systems, it is considered by the author that some of the operational provisions in those two systems may provide useful reference in our effort to improve the dire situation of existing local administration-council controversy. Finally, suggestions and recommendations concerning policy-making process and future related follow-up study are also proposed in this study.[[note]]碩