地方預算爭議之探討─以台北縣為例
摘 要
預算審議是立法機關的重要職權，審議過程相當於政策取得合法化途徑，就行政機關的立場，莫不希望總預算案能順利完整通過，儘速執行以彰施政績效。如何針對爭議問題的原因，可能影響預算審議結果的因素，以爭少爭議的發生，以及爭議發生時的適當處理機制，讓法定預算程序能夠順利完成而據以執行，避免對地方政務推動的形成困擾與阻礙，這是本文的研究目的。
預算爭議原因的探討可以從預算審議的過程中了解，也可以從預算審議的議決文發現，彚整歷年的議決文整理出修正理由、筆數、金額加以歸類，對照當時的時空環境背景、政治結構、法令規定等情形，甚至蒐集當時媒體曾經揭露之報導，可以了解爭議可能形成的原因、背景，又如何經由政治運作或法制面之解釋到爭議事件能夠獲得解決之間的因果關係。爰以台北縣為例，針對足以影響預算審議結果與爭議個案發生的因素或背景資料蒐集歸類並分析之。
本研究採文獻分析、參與觀察及深度訪談法，在文獻探討方面，經蒐集民國六十二年至九十七年的預算審議的相關資料，以爭議案件的性質來看，大多數屬於地方基層政治面、或預算實質面等，並未涉及憲法等法律層級，因此，大致上由府會協商處理，倘若遇有雙方爭議不下時，只好訴請上級地方自治監督機關台灣省政府或行政院解釋。
在實證研究方面主要以深度訪談法取得直接資料，並輔以參與觀察為驗證，加以交互印證訪談所得資料之可信度，俾以獲得具體研究成果。由訪談中，發現會影響預算審議的因素都有可能是爭議發生的原因，無論是外在環境因素的政治結構、次級團體或政黨政治立場、府會關係、議員個人因素、甚至媒體輿論等，以及屬於預算實質內容的財政結構、以及審議過程中的議程安排、議事程序等，在在都會影響審議結果，也是在爭議發生及處理時必須顧慮的因素，而府會關係攸關著預算的審議，平時即需建立良好溝通平台，才能達到行政與立法權互為制衡的雙贏。
基於權力分立原則，並透過相互制衡的方式處理各項公共事務，本為構成現代民主政治的重要原則，政府預算審議制度亦源於此，當然審議的過程難免會有爭議問題的產生，經由研究發現地方預算爭議問題產生之原因，以及可能對審議結果產生影響的因素，檢討現行預算審查上之缺失及法規適用疑義，並提出適切可行之建議，以期改進預算爭議處理之機制，冀望能藉此提供地方政府對於預算審議之爭議問題解決的具體建議。
關鍵字：預算審議、預算爭議、覆議 / The Exploration of Budget Controversies of Local Government: Case Study in Taipei County
Budget approval of legislature carries weight. The process of budget approval equals to the legitimateness of policies. On the executive stand, it is hoped that general budget case can be passed smoothly and thoroughly to get it done for manifesting performance. This article aims that avoiding disturbance and hindrance of promoting local policies legal budget process may go well to get it done by focusing on the causes of controversies and the possible factors of budget approval outcomes to diminish controversies and establish proper mechanism of settling controversies.
The causes of budget controversies may be explored from the process or the resolutions of budget approval. By gathering previous resolutions, by classifying their revisions, numbers, and prices, and by comparing time-venue backgrounds, political structures, regulations and even media reports then, the causes and backgrounds of controversies may be revealed; moreover, the causal relations of settled controversies through political operations and legal explanations may be indicated. Taking the budget of Taipei County government for example, the factors and backgrounds of impacting the outcomes of budget approval and those of arising controversies can be gathered, classified, and analyzed.
This article takes literature review, participated observation method, and in-depth interview method into analysis. In respect of literature review, the related information of budget approval ranging from 1973 to 2008 is accumulated. Judging from the nature of controversies, the majority belong to local politics, or budget substantiation, without any constitutional problem. Therefore, both local government and legislature sides can negotiate controversies. In case of no settlement by two sides, upper autonomous supervisor, former Taiwan province government or Executive Yuan may clarify controversies.
In respect of empirical research to obtain concrete results, direct information can be gained by in-depth interview method plus participated observation method with the credibility of cross-checking interview information. During interviews, possible affected factors of budget controversies may link to externally speaking, political structures, subgroups, political stands of parties, relations between local government and legislature, media and public opinions, individual factors of councilors, and internally speaking, financial structures of budget substantial contents, and agenda setting and process during approval. All mentioned above may usher outcomes and be taken into consideration in case of controversies. The relations between local government and legislature concern budget approval. Both sides need to build up a good communicative platform to attain to win-win strategy of both executive and legislative powers as check and balance.
This being constituted the crucial principle of modern democratic politics based on the rule of power separation through the means of check and balance to deal with public affairs, the institution of government budget approval also comes into being. During approval, controversies more or less may arise. Yet the mechanism of settling budget controversies may be improved throughout checking the causes of controversies, surveying the possible affected factors of approval outcomes, reflecting the shortcomings of present budget approval, clarifying regulations, and issuing proper feasible suggestions. It is hoped to provide local government with concrete proposals concerning the settlement of budget approval controversies.
Key words: Budget Approval, Budget Controversies, Reconsideration
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095921056 |
| Creators | 江美桃 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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