原名「台灣學術線上」
包含TAO期刊庫 + TAO書籍庫 + 論文 + 史料文獻
首頁 | 關於TAO | 瀏覽 | 進階查詢 | 參考工具 | 會員服務 | 已購專書 | RSS服務 | 電子報 | FAQ  
查詢範圍:
   
查詢模式:
熱門查詢詞:
dvd網咖消費者顧客滿意度資優生world
   
   
   
     
   
 
項次 書目
1
題名:我國預算審議過程之探討    
Analysis of the Budget Review Process in Taiwan
著者:姚祖德(Tzuu-De Yao)
出版地區:台灣
出版城市:台北市
學科:人文綜合 ; 社科綜合
關鍵字:預算審議 ; 交易成本 ; 資訊公開 ; 財政幻覺 ; 公共政策 ; budget review ; transaction cost ; freedom of information ; fiscal illusion ; public policy
刊名:醒吾學報
卷期:41期(2010.2)
頁碼:51-82
語言:繁體中文
摘要: 中文摘要PDF ; 英文摘要PDF

預算就是政治,為政府推動公共政策的重要工具,實現施政目標的依據,更是一項複雜的社會重大選擇過程,具有高度的政治性、經濟性與社會性。惟近年來因政黨輪替造成實質的三黨不過半或一黨獨大、立法院的議事效率低落、以及意識形態之爭取代了理性的公共選擇,非但造成年度預算審議的嚴重衝突與爭議,更使交易成本增加,影響國家資源的錯置或浪費。尤其,立法權與行政權的衝突和爭議,實非權力分立民主憲政體制下的常軌。其實,政府預算審議,即民眾檢視政府施政是否依循人民偏好,選擇最有效的課責工具。而檢討預算審議的過程,乃有效瞭解國家資源分配競爭模式的手段,進而在公平下謀求精進之道。故研究預算問題,至少有三個面向必須深入:第一、是依法行政與政策協商;第二、是資訊公開與效率問題;第三、是跨年度計畫的效率與民主問題。就本質言,預算審議即預算增減的問題與預算刪減之概念。依我國憲法第七十條規定,預算即代表政策,只可監督不可增減。事實上,良善的制度,才具有降低預算審議交易成本的功能;資訊的透明化,方不致使人民產生財政幻覺。
Budgets, are important tools for governments to promote public policy, a basic method to achieve administrative goals and complicated processes that possess high-level politics, economics and society's political affairs. However, it has caused critical conflicts and controversy for the annual budget review, increased the transaction costs and affected the national resources through misplacement and waste due to the fact that the parties alternating in power have been lacking a majority in parliament, or one-party dominance, thereby decreasing the efficiency of the Legislative Yuan proceedings while increasingly ideology has taken the place of reasonable public choices in recently years. There has been conflict and controversy between the legislative and the administrative powers which is not the normal course under the separation of powers in a democratic constitutional system. Actually, the government's budget review is the best way for the populace to evaluate whether or not the current administration is following the people's will and is the most effective tool to enforce accountability. It is also an advanced way to understand the distributive competition model for national resources during the process of examining the budget. Therefore, there are three main areas of study on the budget issue. First is administration according to law and policy negotiation. Second is freedom of information and the challenge of efficiency. Third is the efficiency of cross-year plans and our democracy. Essentially, budget review is the problem of supplementary, reduced budgets and the idea of budget cuts. According to article 70 of our national constitution, budgets can only be supervised, not supplemented or reduced. Such is the present policy. In fact, a good system has the functionality of lowering budget review transaction costs and displaying information transparency, which will not create fiscal illusions in the eyes of the people.


    

本卷期目次
醒吾學報 41期 (2010.2)
技術與技術人力需求-台灣地區金融及保險業的實證研究/ 陳健職
遊學代辦中心網路關係行銷之研究/ 吳德晃項凱莉
國際觀光旅館效率評估-DEA與TOPSIS之應用/ 陳惠君徐仕明陳慶忠
開放式網頁主題探究於外籍配偶課程單元的實作應用/ 于文正
美國外交政策中之理想主義:推廣海外民主之思維/ 王熙康
模糊意見的定位分析:模糊意見選民的候選人評價態度定位與投票決擇傾向/ 曾薰瑤
漸進式動畫/ 李白峰王子溥李永翔
網際網路部落格服務品質對使用者影響之研究/ 周家黔吳怡芳吳文彬
學生基本背景、家庭經濟能力、家庭互動、學習支持、學習態度與學生學知評量行為之關係研究/ 吳文洪楊灌園呂祖琛錢清香
顧客價值、知覺風險與購買意願之關係--以產品涉入為調節變數/ 吳怡芳吳文彬王世榕周家黔
The Efficiency Comparison of Unrelated Question Randomized Response Models/ Tung-Hai Lin
The Effect of Varying Vocabulary-focused Activities on EFL Adult Learners' Retention/ Anna Ching-Shyang ChangWendy M-L Tang
我國預算審議過程之探討/ 姚祖德
梭羅文學思想之改革意識~從「自我教化」至「邊界生活」的務實取向/ 涂成吉
既成無線網路定位系統開發/ 周重石蔡建平
 
   
 
   

與TAO合作 | 隱私與版權聲明 | 聯絡方式 | 下載Adobe Reader
地址:台北市中正區(100)北平東路30-12號3樓
電話:(02)2393-6968 傳真:(02)2393-6877
Email: service@wordpedia.com
Wordpedia Family: 學校、企業版入口 | 遠流影音館
Copyright©2011 Wordpedia Co., Ltd. All Rights Reserved.