國立臺灣大學政治學系暨研究所蘇彩足2006-07-252018-06-282006-07-252018-06-282003-07-31http://ntur.lib.ntu.edu.tw//handle/246246/13817本研究以民國51-90 年度各級政府之 經常支出與資本支出為對象，運用描述性 統計及VAR 時間序列分析工具，探討過去 四十年來各級政府資本支出與經常支出之 規模、結構的演變發展、以及資本支出與 經常支出的因果關係。主要發現如下：(一) 在財政拮据壓力下，資本支出比經常支出 更容易成為刪減的目標，八十年代我國資 本支出因而明顯下降。(二)以短期關係而 言，國防支出所產生的排擠效果最為明 顯，然其經常門、資本門的排擠效果並不 完全一致。(三)在長期架構下，國防、教 科文、經濟發展與社會安全四大類政事別 之資本支出，透過公債付息與其他後續支 出，均導致各政事別經常支出之增加。This research presents an empirical analysis of the causal relations between capital and current expenditures for the Taiwan governments during the fiscal years of 1962-2001. Descriptive statistics and VAR models are used to analyze the short- and long-run interactions between current and capital spending. The main conclusions are: (1) Due to the fiscal stress, capital spending expressed as share of total spending has decreased sharply in 1990s. (2) Defense expenditures have the biggest tradeoff effects on other spending, including education /technology/culture, economic development, and social security. (3) All four capital spending demonstrated positive implications for future current expenditures.application/pdf26103 bytesapplication/pdfzh-TW國立臺灣大學政治學系暨研究所政府預算資本支出經常支出財政赤字public budgetingcapital expenditurescurrent expendituresfiscal deficits[SDGs]SDG8reporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/13817/1/912414H002028.pdf