蘇彩足Su, Tsai-Tsu臺灣大學:政治學研究所蔡美娜Tsai, Mei-NarMei-NarTsai2010-05-052018-06-282010-05-052018-06-282008U0001-2501200817063600http://ntur.lib.ntu.edu.tw//handle/246246/1791711990年代國際間接連發生墨西哥披索危機與亞洲金融風暴，國際貨幣基金（IMF）與經濟合作暨發展組織（OECD）認知到財政透明度為政府良善治理的關鍵因素之一，相繼建立強化政府財務揭露的整體性架構。反觀國內，財政資訊失衡問題一向未如預算失衡獲得對等重視，與政府財政基礎逐漸鬆動的形勢明顯不相稱，甚或更加劇了預算失衡的速度。研究以公共選擇理論（public choice theory）觀點，回顧國內財政資訊在供給上產生的政府失靈現象，以及一般民眾、利益團體、政治人物、官僚等主要預算決策參與者之間的互動關係。繼之參照OECD預算透明化最佳實務（Best Practices for Budget Transparency）、IMF健全財政透明度實行準則（the Code of Good Practices on Fiscal Transparency）及新版政府財政統計（Government Financial Statistics Manual 2001）手冊，與我國資訊揭露現制作比較，並根據OECD 2007年公布的政府預算實務調查結果，篩選17項評量指標，進一步建構、評比我國與主要國家之財政資訊透明度指數。究發現，2007年在滿分17分的資訊透明度指數中，我國僅獲得7分，在列入評比的38個國家中落居第35，遠不如競爭對手國的南韓以10.75分排居第11。我國財政資訊供需存在明顯落差，主要缺陷在於政府部門界定模糊，支出規模揭露欠完整；公共債務法規定的政府債務統計內涵未盡符合國際定義；未適度揭露潛在財政風險；未持續公布中程財政收支推估趨勢；預算書表、審計報告內容龐雜，形成閱讀障礙等。文建議未來由下列面向著手改進，以優化整體財政資訊公開機制：（1）研編中央政府合併財務報表，明確界定政府部門之範疇；（2）依國際定義研修公共債務法相關規定，適切表達重要的潛在財政風險；（3）廢除特別預算制度或明確規範提出要件，從嚴檢討及裁併非營業基金；（4）恢復辦理中程財政收支估測，公開相關經濟假設；（5）定期提出長期財政報告，審視人口變化趨勢對財政負擔之影響；（6）引導政府會計基礎走向權責制，長期負債與固定資產列入平衡表；（7）編製預算導讀手冊以及簡明版之預決書報告。除此之外，持續深化資訊科技在政府預算與會計業務上之運用，有助於降低資訊公開之成本以及化解推動上之阻力，亦是不可輕忽的配套環節之一。In 1990s, after the Mexican Peso crisis and the Asian Financial crisis, the International Monetary Fund (IMF) and the Organization for Economic Cooperation and Development (OECD) both recognized that one of the key aspects for good governance is to increase fiscal transparency. Therefore, these two international organizations successively constructed overall frameworks to strengthen government''s financial disclosure. On the contrary, in Taiwan, the imbalance of fiscal information is not only less weighted than the unbalance budget, but also reveals the problems of government''s financial bases, which may additionally increase the budget deficit.his research applies the public choice theory to review the government failure in Taiwan''s domestic fiscal information, and the interaction relations among main budget decision-makers that including the public, interest groups, political figures and bureaucrats. Thereafter, comparing Taiwan''s current information disclosure policies with OECD’s Best Practices for Budget Transparency, IMF’s The Code of Good Practices on Fiscal Transparency, and The Government Financial Statistics Manual 2001. Furthermore, by adopting 17 measurement criteria from the result of 2007 OECD Budget Practices and Procedures survey, I take further step to construct and grade fiscal information transparency index among leading countries and Taiwan. y research finds that in the study of year 2007 along with covering 38 countries, Taiwan only receives 7 points out of 17 in the fiscal information transparency index grade, far behind her rival nation South Korea with 10.75 points ranking in the 11th. Taiwan has obvious fiscal information gaps mainly in the following areas, including the vague definitions of government sectors, the incomplete report regarding the size of government''s spending, the Public Debt Act''s statistics connotations do not follow international standards, lacking of properly stating the fiscal risks, discontinuing the medium-term fiscal extrapolations, and the reading disability in annual budget documentations and audited report due to its complex contents.n order to improve Taiwan''s fiscal information disclosure mechanics, my suggestions are, first, considering editing a consolidated fiscal report of the central government that clearly defines the category of the government sector. Secondly, following the international definition to redefine the Public Debt Act and appropriately expressing key fiscal risks. Thirdly, abolishing the special budget or specifically pointing out its criteria, further severely examining, eliminating or merging the non-profit special funds. Fourthly, continuing to issue the medium-term fiscal extrapolations and publishing related economic assumptions. Fifthly, bringing the long-term fiscal report regularly, and assessing the budgetary implications of demographic change. Sixthly, guiding government''s accounting system toward to the accrual basis and adding the long-term liabilities and fixed assets into the Balance Sheet. Seventhly, publishing the guidebook to read budget and the easy reading version of the annual budget and final account reports. Last but not least, continuing to adopt the information technology in preparing the government''s budget and accounting tasks. For doing so, it will not only reducing the cost for disclosure information but is also one of the important links to improve the fiscal information disclosure system.辭 I要 III一章 緒論 1一節 研究動機與目的 1二節 研究途徑 5三節 研究方法 11四節 財政透明之意涵及文獻回顧 12五節 研究範圍與章節安排 21二章 國際財政透明化趨勢 23一節 OECD預算透明化最佳實務 27二節 IMF健全財政透明度實行準則 30三節 IMF 政府財政統計手冊 36四節 國際規範趨向聚合 43三章 我國財政資訊供需情勢 47一節 財政資訊需求面的變化 48二節 財政資訊供給面的變化 57三節 財政資訊供需之缺口 65四節 公共選擇觀點的詮釋 95四章 我國財政資訊透明度與國際比較 103一節 主要國家財政資訊揭露概況 103二節 財政資訊透明度指數之建構及評比 110五章 結論 121一節 研究發現 121二節 研究建議 125三節 研究限制 128四節 未來研究展望 129考文獻 131錄一 我國與主要國家財政資訊揭露實務一覽表 145錄二 我國與主要國家財政資訊透明度指數細項指標配分 157 1 GFSM 2001四大核心彙總表 41 2 中央政府總預算支出按政事別分配概況 49 3 民國85~94年立委問政涉及財政資訊透明之新聞輯要 51 4 政府財政赤字及債務餘額 55 5 國防部、國安局及外交部機密預算編列情形 58 6 產業賦稅減免概況 62 7 我國中央政府對國際財政資訊揭露規範之遵循現況 66 8 民國40~95年度中央政府提出之特別預算一覽表 72 9 中央政府非營業特種基金概況 76 10 我國與國際組織對政府債務餘額計算內涵之差異比較 81 11 中央政府主要隱藏性負債項目及估計金額 82 12 近十年中央政府稅收預算數與實績數之比較 88 13 中央政府總預（決）算釋股收入之編列及執行概況 90 14 主要國家整體財政資訊揭露狀況 104 15 主要國家中央政府財政統計適用GFSM 2001情形 108 16 主要國家財政資訊透明度表現之內涵 118 1 政府部門與政府職能之關係 32 2 政府財政統計分析架構 40 3 主要國家2007年財政資訊透明度指數排名 117application/pdf1850251 bytesapplication/pdfen-US財政透明資訊不對稱公共選擇理論代理人理論財政幻覺fiscal transparencyasymmetric informationpublic choice theoryprincipal-agent theoryfiscal illusion[SDGs]SDG16thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/179171/1/ntu-97-P92322021-1.pdf