臺鐵財務結構之研究-鐵路車路分離模式之試算

Abstract

臺灣傳統鐵路創建已有121年歷史，為臺灣內陸運輸之骨幹，在臺灣經濟發展過程中，有不可磨滅的貢獻。惟因本質上是公營事業單位，在組織、人事、營運、財務、預算、費率訂定等方面均受到各種行政法規之限制與束縛，缺乏應變能力與自主性，難以發揮企業化應有之機動性與適應性，尤其是面對其他運輸業之競爭。為使虧損狀況有所改善，且避免在惡性循環下持續擴大，實有釐清其公用性及政策性之財務負擔與經營者責任之必要。 各國鐵路政策可歸納為車路一體與車路分離二類，其採用之依據，悉受該國之運輸政策、財經狀況與自由化程度影響。本研究參酌日本、歐盟國家鐵路改革之經驗及臺北大眾捷運系統等經營權與所有權分離的設計，提出臺鐵模式之車路分離，及在所擬之模式基礎上進行財務試算，並以高鐵及北宜高速公路開放大客車營運對臺鐵財務所造成之衝擊進行財務預測。同時試擬實施車路分離之相關配套措施及開源與節流方案，供決策者參考。

The tradition railway system run by Taiwan Railway Administration (TRA) has been the major public transportation in Taiwan for 121 years. It had contributed a lot to the economic development of the state. TRA，a government-operated transportation agency, is bounded by the administrative laws and regulations as well as the policies of the government, whether in organization, personal affairs, finance, budget, or the fixing of ticket prices. It lacks flexibility and autonomy, and is unable to adapt to the customer demands as a transportation business should. In order to solve the chronic deficit and break the bad circle, it is imperative to sort out the problem of financial burden that is directly linked to the nature of public utilities and government policies, and to clarify the responsibilities of the executive departments. This study deliberates the design of Taipei Rapid Transit Corporation and the railroad reformation of the advanced countries, which separates the operating right and property rights, and proposes the separation of infrastructure and operation for TRA pattern. After the calculation of the accounting separation of infrastructure and operation, it can be realized that except for subsidies, separation of infrastructure and operation for TRA pattern may become an option for government.