2013-08-232024-05-18https://scholars.lib.ntu.edu.tw/handle/123456789/698773摘要：過去文獻指示，財政透明有許多的益處，包括增加財政紀律、減少負債，進而促進公共課責、增加民眾對政府的信任度。臺灣近年來在透明度上的努力非常明顯，評估報告中也顯現臺灣的透明度有長足的進步。然而，理論上所述的相關「好處」，卻沒有明顯的實際證據來支持。為何理論與實際情形會產生落差?這是本研究的中心問題。本研究主張，這是因為當前國內外對於所謂財政透明的定義，是侷限在制度的完整性、並緊貼國際規範(如IMF、OECD、IBP)的財政透明主張。這些規範固然重要，但卻無益於民眾對政府施政之財政環境的了解，亦即，實際上的財政透明仍未達成。本研究主張，應有一個以公民為中心的財政透明度指標，除了能協助政府的財政透明改革更具有民主的精神、注入公民的意涵，也能填補當前文獻缺乏在財政透明與公共課責之間聯結間的討論。本研究使用文獻分析法、焦點團體訪談法、AHP問卷分析法、半結構訪談法建構一套以民為中心的財政透明規範，以與民主、民主治理、公共課責的理論進行對話；最後以指標評估法對我國中央政府及直轄市政府的財政透明實況進行評估，檢視財政透明的需求者(民眾)與供給者(政府)之間存在的觀點落差。<br> Abstract: Current literature suggests that fiscal transparency brings about many benefits, including enhancing fiscal discipline, smoothen public debt, and therefore improving public accountability, and increasing public trust on the government. Taiwan’s government has put many efforts on promoting fiscal transparency during the past decade, as we can see the results of transparency reforms in many evaluation literatures. Nevertheless, the “benefits” seem to be not even significant. What counts for the gap between theory and reality? This study argues that the reason could be the definition of fiscal transparency. Currently, many countries including Taiwan adopt international standards of fiscal transparency as the guidelines for their fiscal transparency reforms. These standards are important for sure, but they seldom concern about citizens. Citizens are in general ignorant about government’s budget or fiscal affairs, and publishing technical fiscal reports simply cannot help understanding. Therefore, this study proposes to develop a citizen-centered fiscal transparency approach. Doing so may help explaining why the gap exists between theories and realities in existing literature. It is also helpful in enhancing public accountability, as well as democratic governance. By using literature analysis, focus group interviews, AHP analysis, semi-structured interviews, this study will develops a citizen-centered fiscal transparency framework. Then this study will use the framework to assess the fiscal transparency practices for the central and municipal governments. This is to determine the gap between the information suppliers (the government) and the information demanders (the public).財政透明度民主治理課責fiscal transparencydemocratic governanceaccountability