政府間的財政關係，有縱向與橫向兩種，本文僅就三級政府間的縱向財政關係，試作 經濟分析，並對中美兩國之異同詳加比較，並檢討我國現況，再作政策建議。 中美兩國之財政收支系統，均以其行政體系為體制的依據，由於歷史傳統與政治體制 互異，因而兩國的三級政府財政關係頗大，美國係採分權主義的聶邦制，各級政府均 擁有法定租稅權，中英與地方權限的劃分，經由憲法明文規定，各守畛域，互不侵犯 ，並受憲法保障，但地方財政自主權卻造成美國州際間稅負相差懸殊和各級政府租稅 權重疊的現象；反觀我國三級政府的財政制度，係依均權主義而設計，側重府際間職 能與稅源之制宜制分，以地方自治取代地方分權。但我國地方政府無財政自主權，中 央政府居財政府領導地位，省政府在補助金制度的運作上未能扮演中介的角色，各項 之助的分配標準，又未能考慮受補助者自力開發之努力與支用之效果，以致我國過去 雖多次修改財政收支劃分法，力謀改進各級政府之稅源劃分，但對解決地方財政困難 的成效不彰。 綜觀中美兩國之財政體制，一採分權之義，另一為均權主義，二者截然不同，但兩國 亦有相似之處，如美國聯邦與州的財政關係，雖與我國中央和省的關係有別，但其州 與地方政府的財政關係，卻頗似我國中央與省，或省與縣市的關係，此外，兩國地方 政府的財政，仰賴上級補助之處頗大，基於此，本文針對美國補助款制度詳加分析， 並探討其中可供我國借鏡之處。 全文結構共分六章，第一章為前言，簡述本文的研究動機、目的、方法與內容。第二 章為縱向財政關係的經濟理論分析，前半章除探討財政分權的理論基礎、簡述地方財 政差異的經濟原因、政府間移轉支付的理論外，並試從財政合夥關係的立場，探討協 助金存廢的必要性，後半章則探討在各種情況下，實施財政分權制時，三級政府間的 最適補助。第三章介紹美國三級政府間的財政關係，除了詳述聯邦補助制度及新聯邦 主義外，並就加州抗稅事件的起因與影響加以探討。第四章敘述我國三級政府的財政 關係，並就當前省市地方財政的癥結及現行省府補助制度加以探討。第五章為兩國三 級政府財政關係的比較，章末並作政建議。第六章為結論。

Submitted by Erika Demachki (erikademachki@gmail.com) on 2014-11-10T18:10:25Z No. of bitstreams: 2 Dissertação - Leon Eugênio Monteiro Rabelo - 2012.pdf: 1815555 bytes, checksum: a7ba3c8040d0614efd528cd6e060f257 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Erika Demachki (erikademachki@gmail.com) on 2014-11-10T18:10:43Z (GMT) No. of bitstreams: 2 Dissertação - Leon Eugênio Monteiro Rabelo - 2012.pdf: 1815555 bytes, checksum: a7ba3c8040d0614efd528cd6e060f257 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-11-10T18:10:44Z (GMT). No. of bitstreams: 2 Dissertação - Leon Eugênio Monteiro Rabelo - 2012.pdf: 1815555 bytes, checksum: a7ba3c8040d0614efd528cd6e060f257 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2012-08-09 / The new communication and information technologies, especially in their various applications in network environments, as is the case of the Internet, are increasingly present in contemporary society and politics. In an accelerated pace, they meddle in traditional social settings, causing plenty of reactions among their established actors, leading to developments that, in the context of communication studies, raise new questions and perspectives to be investigated. Within this universe, this study picked out two cases to be more closely detailed: the website Wikileaks, and the Blog do Luis Nassif. The two cases were analyzed as phenomena that alter some of the interactional logic of the environment in which they appear, and in which they begin to establish relations of interaction, conflict and displacement. The two cases, that at first have no specific relationship between them, were addressed in an around some conceptual elements of classical social theory, particularly the critical traditions of the Public Sphere. As for their communicational aspects, they’ve been investigated according to the concept of interactional device, as it appears in contemporary communication studies. / As novas tecnologias de comunicação e informação, notadamente suas aplicações em rede e suas diversas configurações na internet, estão cada vez mais presentes na sociedade e política contemporâneas. Em ritmos cada vez mais acelerados, elas vão se intrometendo em ambientes e dinâmicas tradicionais, provocando reações nos atores constituídos desses ambientes, dando origem a desdobramentos que, no âmbito dos estudos comunicacionais, levantam novas perguntas e perspectivas a serem investigadas. Dentro dessa problemática, o presente trabalho escolheu dois casos para maior detalhamento: o site de vazamento Wikileaks, e o Blog do Luis Nassif. Os dois casos foram analisados segundo a perspectiva de serem fenômenos que alteram algumas das lógicas interacionais nos ambientes em que eles surgem e nos quais elas passam a estabelecer relações de interação, disputa e deslocamentos. Os dois casos, sem relação específica entre si, foram abordados num arco conceitual em torno de elementos da teoria social clássica, em particular as tradições críticas em torno da Esfera Pública. Já para problematizar os aspectos comunicacionais dos referidos casos, foi mobilizado o conceito de dispositivo interacional, tal como ele aparece nos estudos de comunicação contemporâneos.

The diploma thesis is devoted to the problem of the modern world of differences among two of the most important standards in the world of financial accounting and reporting: IFRS and US GAAP. The main focus was on comparing and searching for the possible differences on the financial reports of US Steel, which has its basement in the USA and it is using US GAAP standards and its subsidiary in Slovakia using IFRS, within the steel sector. The concrete financial statements were analysed by the tools of financial analysis. Hypothetical scenarios were made on the basis of the results, which could have occurred during the decision making process and which were influenced by the differences among the applied standards. The main goal and important thought of the thesis was to indicate to a reader, in which state the convergence between these two standards is and which differences need to be eliminated to make standards equal in giving the view on the financial statements and financial decision making of each company.