2002-04-302024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/672078摘要：行政院主計處彙整90年度中央補助地方各項計畫金額計新台幣999億8863萬元。本計畫探討民國90年度(2001)中央計劃型補助款制度及其執行成效，應用政策評估模式及成本效益分析概念，參考國際補助制度(日本等國)，建構一套評估執行績效的架構。選取六項大型計畫案討論: (1)內政部營建署生活圈道路交通建設計畫，(2)教育部降低國民中小學班級人數計畫，(3)交通部高鐵站區聯外道路系統改善計畫，(4)衛生署衛生所重擴建及空間規劃計畫，(5)農委會農田水利設施興建及改善計畫，(6)環保署各縣市執行空氣品質改善維護計畫之成效彙整分析及協助考評工作推動計畫等。 建議事項: 1.短期: (1)建立完整計畫型補助案資料庫；(2)統一〈上級〉考評各種會計保表格式，簡化作業方式，配合e化報表；(3)計畫型補助仍由各中央主管機關辦理；(4)改進標準單位成本概念，建立事前與事後成本效益分析機制；(5)因應未來行政法人設置，宜研議行政法人擔任接受中央補助對象之可行性，及其監督機制。2.中長期: 檢討重大建設或計畫之施政目標及期程，是否須隨時空客觀情勢變化而調整，使建設或計畫能契合地方的財政負擔及執行能力，有效運<br> Abstract: 2001 it totally amounted to 99.98 billion NT$ project grants by the central government in Taiwan, according to the report of Statistics Bureau (DGBAS). We construct an evaluation scheme to review six selected centrally granted projects. They are: (1) Transportation project of living circles, Ministry of Internal Affairs, (2) Reduction of class size of primary schools, Ministry of Education, (3) Linking transportation program of high-speed railway stations, Ministry of Communication and Transportation, (4) Reconstruction of local healthy care bureaus, Department of Health, (5) Improvement of water irrigation construction, Council of Agriculture, and (6) Improvement of air quality in local governments and evaluation program, Department of Environmental Protection etc. Our suggestions are following: 1.In the short run: (1) Setup a complete data bank of centrally granted projects, (2) Unification of accounting forms prepared for evaluation by central government, (3) Ministries and departments in the central government are still the administrative authorities for granted projects, (4) Setup standard cost for public project grants, and ex-ante unit cost, ex-post unit cost. 2.In mid-term: the policy aims have to be reviewed and revised along with new development of political and economic conditions. The constraint of local financial governments has to be taken into consideration in project grants.計劃型補助公共政策評估日本統籌分配稅款project grantsevaluation of public policyJapanCentrally allotted redistribution tax