京都大学 / 0048 / 新制・課程博士 / 博士(医学) / 甲第22881号 / 医博第4675号 / 新制||医||1047(附属図書館) / 京都大学大学院医学研究科医学専攻 / (主査)教授 松田 道行, 教授 妹尾 浩, 教授 浅野 雅秀 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DFAM

財政透明為一個國家良好政府治理（good governance）的基礎，能使一國經濟持續成長及穩定，而財政透明度最基本的要求，是將政府的財政預算過程與預算資訊，及時、充分且有系統的向公眾公開，讓民眾明瞭。一國政府之財源主要為稅課收入，除租稅收入外，規費收入亦是主要之經常性收入，以我國而言，規費收入占中央與地方政府之財政收入比率，僅次於稅課收入和營業盈餘及事業收入；故規費收入之課徵是否明確、公開，亦影響我國之財政透明度。 本研究以國際組織 IMF 2007年新修訂之《健全財政透明度施行守則》，作為我國中央政府規費徵收財政透明度之評量基礎，就現行我國中央政府規費收入預算編製情形，分別篩選普通基金與特種基金所適用之透明度規範項目，並進行逐項檢討。 研究發現，有關我國中央政府規費徵收之財政透明度，以 IMF 規範檢視之結果，包括政府結構與職能應再釐清、年度預算未說明編製之會計基礎、未說明重大減免案件對財政之影響、未公布中程財政收支推估趨勢、未公布長期財政報告、就普通基金與特種基金相同之收入項目未合併揭露、未編製簡要之預算手冊等缺失，顯示我國實務上諸多現行作法與財政透明度之國際規範仍有相當落差。而上述諸多缺失，與本研究所蒐集國內以國際規範對我國中央政府整體財政透明度全面進行檢視之文獻所呈現結果，大致相同。 針對現行作法之不足，本研究建議應：（1）研議修正規費法，就規費徵收之適用主體與減、免徵之要件及法制作業程序等，作更為明確之規範；（2）重新檢討並研議修正相關將規費收入納為基金來源或設置專戶之法律；（3）強化規費收入之中程預算推估，並納入總預算報告；（4）中央政府之規費收入不論納入普通基金或特種基金，其預、決算之相關統計資訊應合併揭露，以完整表達中央政府之規費收入情形。

本研究旨在探討國民中學校長透明化優勢領導與學校混沌動力系統之間的關係。除探討國民中學校長透明化優勢領導、學校混沌動力系統的內涵及現況，瞭解教育人員人口變項及學校背景變項在校長透明化優勢領導及學校混沌動力系統得分的差異情形外，亦分析校長透明化優勢領導與學校混沌動力系統之相關程度，並探討校長透明化優勢領導對學校混沌動力系統的預測情形。 本研究係以台灣地區之國民中學教育人員為研究對象，以「國民中學校長透明化優勢領導與學校混沌動力系統調查問卷」為工具進行研究，內含基本資料、國民中學校長透明化優勢領導問卷及學校混沌動力系統問卷三部分，具有良好的信度、效度。正式施測有效樣本502位，分別以描述分析、t考驗、變異數分析、積差相關分析、多元逐步迴歸分析等統計方法進行分析，並得到以下數項結論： 一、國民中學教育人員在知覺「校長透明化優勢領導問卷」的總得分上，屬於中上程度，在各向度之得分中，以「誠實至上」最高，最低則是「勇於認錯」。國民中學教育人員在「學校混沌動力系統問卷」的總得分上，亦屬於中上程度，在各向度之得分中，以「回饋機制」最高，最低則是「亂中求序」。 二、教育人員人口變項與學校背景變項中，性別、年齡、服務年資、職務及區域在校長透明化優勢領導問卷上，均具有顯著差異，僅學歷無顯著差異。 三、教育人員人口變項與學校背景變項中，性別、年齡、服務年資、職務及區域在學校混沌動力系統問卷上，均具有顯著差異，僅學歷無顯著差異。 四、教育人員知覺校長透明化優勢領導問卷之得分中，低、中、高三組在整體學校混沌動力系統及學校混沌動力系統各向度上，均有顯著差異；同時，不論在整體學校混沌動力系統或各向度的得分上，高分組均顯著優於中、低分組；中分組顯著優於低分組。 五、校長透明化優勢領導及各向度，與學校混沌動力系統及各向度間呈現出顯著的正相關，亦即教育人員知覺校長透明化優勢領導行為愈高，則校長經營學校混沌動力系統之能力也愈佳。 六、在探討校長透明化優勢領導各向度中，以鼓勵讚賞、傳達警訊、信守承諾、勇於認錯、卸下防禦及沈著鎮靜等六者對學校混沌動力系統之聯合預測力最佳，尤以鼓勵讚賞最具有預測力。 最後，本研究擬根據上述研究結果進行分析討論，以形成結論及建議，並提供教育行政機關、國民中學校長及未來相關研究之參考。 / The purposes of this study were to explore relationships between principal's transparency edge leading and chaotic dynamical system in junior high school. The fist were to explore the reality for principal's transparency edge leading and chaotic dynamical system in schools. Secondary, the researcher also investigated the differences of school staff’s demographic variables and schools' background variables among principal's transparency edge leading and chaotic dynamical system in schools. Thirdly, to analyze the relationships among principal's transparency edge leading and chaotic dynamical system in schools. Finally, to explore predictive power of principal's transparency edge leading on chaotic dynamical system in schools. This study employed the survey method. The subject were 502 educational staff randomly sample from 70 junior high schools in Taiwan island. Data were analyzed using the method of descriptive and inferential statistics, included Frequencies, t-test, ANOVA, Correlation analysis, and Multiple stepwise regression analysis. The major findings were： 1. There is above average perception for principal's transparency edge leading and chaotic dynamical system in schools among the junior high school staff. 2. Significant difference existed among the gender, age, seniority, position, and district for principal's transparency edge leading. 3. Significant difference existed among the gender, age, seniority, position, and district for chaotic dynamical system in schools. 4. Significant difference existed among low, middle, and high teachers' perception of principal's transparency edge leading for chaotic dynamical system in schools. 5. Significant positive correlation between principal's transparency edge leading and chaotic dynamical system in schools. 6. In regression forecast of principal's transparency edge leading to chaotic dynamical system in schools, especially the variable of “encouragement and applause” has the biggest predictability. Based on the results of this study, to make some suggestions for educational administration, the junior high school principals and future study.

國際貿易是經濟發展的重要手段之一，然而無論在開發中或已開發國家，貿易商皆面臨貿易流程的繁文縟節。隨著各國的關稅逐漸降低，業者進行國際貿易時的貿易成本甚至已超過關稅成本。因此，有望透過貿易便捷化來簡化貿易程序，降低貿易成本。 　近年來，兩岸貿易依存度日益提高，中國大陸更成為台灣最大的出口市場。兩岸各自推動的貿易便捷化皆獲得相當成效，然法規不透明為目前中國大陸對台最嚴重之非關稅障礙，而法規透明化又是貿易便捷化工作的其中一環，因此法規透明化為當前亟需進行之貿易便捷化工作。 由於兩岸皆為世界貿易組織會員，且貿易便捷化已納入WTO的談判架構，而GATT 1994第十條（貿易法令之公布與施行）亦揭示法規透明化乃世界貿易組織協定重要原則，因此本文檢視兩岸的法規公布、措施通知、提供草案評論、回覆諮詢、正當程序和司法救濟等透明化之世界貿易組織義務，作為兩岸法規透明化程度的衡量指標。 透明化雖然是內部即可進行之工作，但由於透明化的重要性不受中國大陸重視，因此其透明化成效有限。為解決此問題，有待建立法規透明化的兩岸合作機制，而該機制之完善將使兩岸業者受惠，雙方政府基於互惠立場，會使兩岸業者獲得更大幅公開的政府資訊，所適用行政程序中的相關權利更受到保障。 / International trade is important to economics, while there are plenty of red tape still existing in moving goods across borders, whether in developing or development countries. Following the decreasing of tariff barriers, trade costs to traders are much more than tariff costs. Therefore, it is necessary to cut down the trade cost by trade facilitation. Recently, cross-strait trade relationship is closer and Mainland China has become the biggest trade partner of Taiwan. The cross-strait development of trade facilitation is significant, but the greatest trade barrier between is non-transparency. Since transparency of trade policy is part of trade facilitation programs, the authorities have to improve the transparency of trade policies. China and Taiwan are the members of the WTO, and WTO Members agreed to launch negotiations on trade facilitation several years ago. Besides, Article X of the GATT 1994 provides that transparency is also the principle of the WTO Agreements. Transparency obligations in WTO include publication of trade policies, notification on measures, providing the opportunity for prior comments, responding to requests for information, due process of administrative procedures and ensuring the right of review and appeal. This article aims at assessing the compliance of China and Taiwan with WTO obligations in transparency. Because the importance of transparency, which can be improved unilaterally, is neglected by China, efforts paid to this transparency issue limited. To solve this problem, it is necessary to establish a cross-strait cooperation mechanism that benefits the traders in both China and Taiwan. Accordingly, the authorities would take reciprocal actions on opening information of the government and ensuring the rights of administrative procedures in a larger extent.

政府透明化為人民「知的權利」之一，不僅賦予民眾課責與監督政府的能力，更能維護民主制度中雙方之信任價值，而近年網際網路等電子技術日漸普及，關於政府透明化的環節亦可透過電子化的途徑開誠布公。過去我國政府透明化相關研究多以中央政府為研究對象，本研究則從我國地方政府著手，研究目的在於期藉由透明化政府相關理論與文獻，瞭解政府透明化之意涵及其重要性、地方政府資訊透明化包含哪些核心構面、與電子治理之連結性等，運用文獻分析法回顧相關資料後，接著建構評估我國地方政府資訊透明化程度之指標。近年又適逢地方政府改制，本研究於是選擇改制後的六都臺北市、新北市、桃園市、臺中市、臺南市、高雄市為研究對象，以內容分析法的方式，運用建構的指標對此六都地方政府網站加以評估，觀察其透明化程度與可再改善之處。 簡言之，本研究將我國地方政府資訊透明化之指標架構歸納為兩個構面，基礎資訊透明化包含10項指標，及財政資訊透明化包含33項指標，值得注意的是，本研究所評估財政資訊透明化涉及2014年資料，時桃園市尚未改制，故其不在本研究財政資訊透明化評估之範圍。整體而言，本研究評估六都的表現都不錯，當然也有可再努力的空間。本研究結論，除了針對評估結果未做到的項目提供建議，從民眾知的權利出發，政府應盡可能提供完善的資訊之外，也談到近年來備受關注的政府資料開放，政府若能提供基本的資訊與開放資料兩項公共服務，將能更符合不同民眾對於政府相關資訊或資料需求，此二者的連結與政府透明化究竟該到什麼程度則有待後續研究繼續探索。 / Government transparency not only provides the people with the ability to hold government accountable, but also serves to sustain trust in the government within a democratic system. Recently, the increasing popularity of information and communication technologies, have made the Internet an important link in the enforcement of government transparency. Previous studies on government transparency have mostly been concentrated on central governments. This research chooses instead to focus on local governments. This research aims to uncover the importance and the concepts of government transparency, the the fundamental dimensions of local government information transparency assessment framework, and the connection between government transparency and E-governance, from previous studies. After reviewing and integrating the literature, this study then constructs a framework for the assessment of Taiwan’s local government information transparency. Taiwan has recently undergone an extensive local government restructuring, thus this research has made the six special municipalities, which were most restructured, the objects of analysis. The special municipalities include, Taipei City, New Taipei City, Taoyuan City, Taichung City, Tainan City, and Kaohsiung City. The research utilizes content analysis methods and the indicator framework constructed, to assess the websites of the six municipal governments. Observations, on the level of transparency and on areas in need of improvement, were made. In short, the assessment framework of local government information transparency includes two aspects. The first is on basic information transparency with 10 indicators. The other is on fiscal information transparency with 33 indicators. It is important to note that since Taoyuan City had not been restructured into a special municipality by 2014, but data for financial transparency includes those for that year, this research would not include Taoyuan in the financial transparency assessments. In sum, the study finds that the transparency of six municipal government websites, is decent. However, there are some indicators can be improved. The study concludes that the governments should provide more complete information to the public, in order to satisfy the public’s demand for government data. These approaches will increase citizen’s rights in obtaining government related information. This research also suggests that the connection between government information transparency and open government data is a subject worthy of further study.