近年來，由於地方政府支出的無效率，以及六年國建與社會福利措施的陸續開辦，致使地方公共支出遽增。在地方稅課收入成長率不及地方公共支出成長率的情形下，導致地方財政呈現逆轉的情勢。然而地方財政為國家財政之一環，國家財政又為庶政之母，故地方財政之健全與否，攸關國家施政與全民福祉。因此，解決地方財政困難便成為重要課題之一。 　　本論文係針對地方財政的節流面著手，首先就其支出現況作分析，再探討其所面臨的問題，繼而尋找出問題的改進方法。茲將研究結果歸納如下： 　　一、地方政府每年還本付息金額與人事費用之負擔沈重，加上理財效率偏低與委辦事項之經費負擔，致使地方財政極為困難。 　　二、台灣省各縣市政府教科文支出龐大，業已超過憲法之規定，以致於有拖垮縣市財政之虞。 　　三、國建六年計劃不斷有執行進度落後、預算大幅追加、與舞弊事件層出不窮等情事產生，致使地方財政更為困絀。 　　四、目前各種社會保險年年虧損，以及未徹底執行自負保費制度，故形成地方財政的沈重負擔。 　　財政運作應秉持「量入為出」原則，能節省處儘量節省，舉凡政府人事的精簡、教育經費的移轉、經營效率的提昇、工程弊端的消弭、以及依保險所需實際費用收取保險費……等措施，都能為地方政府節省鉅額的支出，繼而解決地方財政的困難。

L’université du Bénin (ex Dahomey), étudiée entre 1950 et 2002, est un essai de contribution à l’histoire des universités en Afrique subsaharienne. L’ambition de cette recherche a été de montrer comment une université a pu être un lieu-clé dans le processus de construction nationale du Dahomey-Bénin, au lendemain des indépendances africaines de 1960. Créée en 1970, grâce essentiellement à l’appui de la France, l’université du Bénin, à l’instar de toutes celles de l’Afrique francophone, est marquée par un conflit permanent entre continuité et rupture avec le système éducatif hérité de l’époque coloniale. Conçue comme l’institution publique de formation des élites, l’université du Bénin est aussi un haut lieu de militantisme de la jeunesse et d’opposition au pouvoir, avec des répercutions sur la vie nationale entière. Étudier l’histoire de l’université, c’est en définitive, faire l’histoire de la société, de la jeunesse, des élites, du pouvoir, de l’administration et des relations internationales. Aussi, comprendre les enjeux des transformations de l’enseignement supérieur au Bénin aujourd’hui, nous apparaît-il, à la lueur de nos propres recherches, nécessiter des collaborations internationales permettant de croiser les échelles d’analyse et de multiplier les points de vue. / The University of Benin (ex Dahomey), studied between 1950 and 2002, is an attempt to contribute to the history of universities in sub-Saharan Africa. The ambition of this research was to show how a university could be a key place in the process of national construction of Dahomey-Benin, following the independence of Africa in 1960. Established in 1970, with mainly to the support of France, the University of Benin, like all those in French-speaking Africa, is marked by a permanent conflict between continuity and rupture with the educational system inherited from the colonial era. The Benin University, conceived as a public institution for the training of elites, is also a center of youth activism and opposition to power, with repercussions on the entire national life. To study the history of the university means ultimately to study the story of the society, youth, elites, power, administration and international relations. To understand the challenges of the transformations of higher education in Benin today, it appears to us, in the light of our own research, to require international collaborations allowing to cross the scales of analysis and to diversify the points of view.

O tema do presente estudo é a construção da brasilidade na obra de João Ribeiro. A partir da análise de duas de suas obras História do Brasil (1900) e A Língua Nacional (1921) busco compreender o esforço de um letrado do final do século XIX e início do XX em contribuir para constituição (ou reconstituição) e divulgação de elementos distintivos da nacionalidade brasileira. Principalmente através do saber historiográfico e lingüístico. A História do Brasil e A Língua Nacional são as duas obras em que João Ribeiro colocou em prática a intenção de interpretar e compreender o Brasil como um país autônomo em sua especificidade histórica e lingüística. Esta especificidade, segundo ele, se deve basicamente a formação miscigenada da população brasileira. / The subject of the present study is the construction of the brazility in the work of João Ribeiro. Departing of analysis of two of his works History of Brazil (1900) and The National Language (1921) I find to understand the effort of the erudite man, in the ends of the Century XIX and begins of the Century XX, to contribute for constitution, reconstitution and divulgation of the distinctive elements of the Brazilian nationality. Mainly through of the historiographic and linguistic knowledge, The History of Brazil and The National Language are the two works that João Ribeiro puts in practical his intention of the to interpret and to understand the Brazil how an autonomy country in its historical and linguistics especifities. According to João Ribeiro, this specificity to apply basicaly in the miscegenated formation of the Brazilian population.

O tema do presente estudo é a construção da brasilidade na obra de João Ribeiro. A partir da análise de duas de suas obras História do Brasil (1900) e A Língua Nacional (1921) busco compreender o esforço de um letrado do final do século XIX e início do XX em contribuir para constituição (ou reconstituição) e divulgação de elementos distintivos da nacionalidade brasileira. Principalmente através do saber historiográfico e lingüístico. A História do Brasil e A Língua Nacional são as duas obras em que João Ribeiro colocou em prática a intenção de interpretar e compreender o Brasil como um país autônomo em sua especificidade histórica e lingüística. Esta especificidade, segundo ele, se deve basicamente a formação miscigenada da população brasileira. / The subject of the present study is the construction of the brazility in the work of João Ribeiro. Departing of analysis of two of his works History of Brazil (1900) and The National Language (1921) I find to understand the effort of the erudite man, in the ends of the Century XIX and begins of the Century XX, to contribute for constitution, reconstitution and divulgation of the distinctive elements of the Brazilian nationality. Mainly through of the historiographic and linguistic knowledge, The History of Brazil and The National Language are the two works that João Ribeiro puts in practical his intention of the to interpret and to understand the Brazil how an autonomy country in its historical and linguistics especifities. According to João Ribeiro, this specificity to apply basicaly in the miscegenated formation of the Brazilian population.