提升地方自主財源與家庭收支相關性之探討

Abstract

在民主政治時代中，政府為提升國人生活福祉，藉由穩健財政基礎支援政府施政以達成經濟發展。由於政府財政為經濟活動的一環，將直接影響民間經濟決策及總體經濟發展，因此各國政府莫不致力於財政改革及財政收支的改善，推動各項開源節流措施外，檢討不經濟支出，提升資源使用效率，並妥擬適合國情及社經發展之各政策，促進各項社會經濟政策之實現。 地方政府首先自地方家計單位和企業部門取得公共收入（例如租稅收入），然後，政府再透過公共支出方式，將取得的公共收入用於從事公共建設，此即為地方財政。目前地方財政發生了那些問題？我國地方財政又應如何努力？世界各國的財政努力為何？經過許多的財政改革政策，究竟是否能產生家庭收入？本研究從中央與地方政府目前財政收支狀分析開始，繼而探討提升地方自主財源與各國地方財政努力機制，最後由分析縣市自主財源與地方家庭收支之相關性，探討台北市及台北縣政府各項財政措施績效，並進行歸納及整理，提出研究發現及對後續研究者的幾點建議。

In a democratic era, governments work through a sound foundation of fiscal finance that supports its administration to achieve economic development that enhances the well being of its people. As an important link to a nation’s economic activities, how government finance bears a direct impact to private economic policy and the overall economic development has sent world governments to focus on fiscal reform and fiscal balancing by adopting more than various fiscal conservation measures but also reviewing uneconomical expenditures for improving fiscal finance utilization efficiency, as well as drafting various policies that meet a nation’s scenario and social/economic development, which would in turn excel the realization of various social and economic policies. A local government derives its public revenues, such as taxes and government dues, from domestic family units and businesses, whereby the government would then allocate such public revenues through public expenditure for various public infrastructure development, which constitutes as local government finance. Presently, what are some of the problems that come to mar local finance? And how best would Taiwan’s local government finance be improved upon? And what are the world governments working to achieve their finances? And upon undergoing the many fiscal finance reform policies, have they served to generate family income? The study aims to broach from the angle of analyzing the state of fiscal finance on the central government and local government levels, and to examine how best to enhance the independent local government finance and how world local governments work to achieve a local government finance self-sufficiency mechanism, together with analysis made to profile the correlation of independent municipal/county government finance versus domestic family income/expenditure at the end, that would help to examine the effectiveness of various fiscal finance measures adopted by the Taipei City Government and the Taipei County Government, and proceed with generalization and coordination to bring up research discovery and few suggestions with after-research.