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題名：財政導向的政府再造策略
書刊名：政治科學論叢
作者：林水波／陳志瑋 引用關係
作者(外文)：Lin, Shoei-po／Chen, Chih-wei
出版日期：1999
卷期：11
頁次：頁229-264
主題關鍵詞：政府再造；財政；緊縮管理；財務管理；課責管理；財政鞏固；Reinventing government；Public finance；Cutback management；Financial management；Accountable management；Fiscal consolidation
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(3) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:77
  • 點閱點閱:84
　　　　　「財政為庶政之母」，因此在世界上許多國家所進行的政府再造運動中，一方面是為了因應財政狀況惡化的窘境，一方面則亟待財政與預算改革能扮演再造的火車頭角色。自一九九一年以來，我國亦面臨嚴重的財政問題，因此更加彰顯本策略的重要性。 財政導向策略的屬性包括節流性、政治性、效率性、課責性、公開性、合夥性。其理想則是希望有效利用資源，致使政府產出的極大化。因此，本文提出緊縮處理、財務管理與課責管理三個策略，指出政府首應追求財政鞏固的目標，其次再致力於財務制度的健全，最後則借助於外控方式，提昇行政機關的課責性。 在應用層面上，本策略的效果可能受到環境互賴、政治過程、執行能力、歷史累積與績效衡量等因素之影響。故職司者在進行三項管理策略時，應予以注意並克服其困難。 最後，本文認為財政導向的策略應與政治改革配套，尤其國會的角色更不應忽視。行政機關除了消彌預算赤字之外，更須致力於信心赤字與績效赤字的降低。展望未來，社會福利的資源配置，以及中央與地方的財政劃分問題，恐將是優質化財政導向策略的新挑戰。
　　　　　Public finance is the root of overall governmental management. In today's ever worsening financial state of major governments around the globe, reinventing government has become a trend among leading industrial countries and the driving force behind this movement is the betterment of public finance within the governmental agencies and improving overall budgetary control. Since 1991, Taiwan has also been confronted with ever worsening financial dilemmas, which makes the reinventing government process even more important. Public finance strategy itself has the following characteristics: frugality, politics, efficiency, accountability, openness, and public partnership. Its goal is to maximize resource utilization to achieve the maximization of governmental outputs. The sub-strategy that this paper proposes to achieve the goal will be comprised of the following three essential management techniques: cutback, financial, and accountability management. The strategy is to first consolidate the bases of public finance and then to develop a comprehensive financial system that will eventually be able to be responsive to changes within the environment. The application process of this strategy will directly be effected by interdependent environments, political process, implementability, historical sedimentation, and performance measurement. Thus the implementator of the overall scheme must beware of the above effects on the overall plan and attempt to attack them. Lastly, this paper proposes that implementing a scheme to better government with public finance at its core can not be accommodated without political overhaul. The role of the congress is especially important. Government bureaucracies must not only work at eliminating existing governmental deficits; they must work at eliminating the core cause of budgetary deficits. In the future, governmental allocation of resources between overall social benefits and providing appropriate allocation of public finance between central and local government will be the biggest challenge that lay in wake for public finance strategy.
期刊論文
1.張聰明(19990900)。世界先進國家中程施政計畫制度之比較。立法院院聞，27(9)=317，30-46。  延伸查詢new window
2.Reischauer, Robert D.、Joyce, Philip G.(1997)。The Federal Line-Item Veto: What Is It and What Will It Do?。Public Administration Review，57(2)，95-104。  new window
3.Levine, C. H.(1979)。More on Cutback Management: Hard Questions for Hard Times。Public Administration Review，39(2)，179-183。  new window
4.Moe, Terry M.(1984)。The New Economics of Organization。American Journal of Political Science，28(4)，739-777。  new window
5.Fisher, L.(1997)。Line Item Veto of 1996: Heads-up from the States。Public Budgeting & Finance，17(2)，3-17。  new window
6.Kearney, Richard C.(1990)。Sunset: A Survey and Analysis of the State Experience。Public Administration Review，50(1)，49-57。  new window
7.LeLoup, L. T.、Long, C. N.、Giordano, J. N.(1998)。President Clinton's Fiscal 1998 Budget: Political and Constitutional Paths to Balance。Public Budgeting & Finance，18(1)，3-32。  new window
8.Mazur, E. J.(1993)。The Vision of Federal Financial Management。Public Budgeting & Finance，13(1)，61-67。  new window
會議論文
1.李允傑(1999)。論政府再造與預算改革之方向。中國政治學會八十八年度年會暨學術研討會。臺北。new window  延伸查詢new window
2.陳敦源(1999)。誰掌握官僚體系？從代理人理論談官僚體系的政治控制問題。沒有紀錄。new window  延伸查詢new window
3.彭錦鵬(1995)。公務人力精簡之策略與實踐－美國與中華民國經驗之比較。0。new window  延伸查詢new window
4.曹俊漢(1995)。建立績效評估導向的總體行政革新。0。  延伸查詢new window
5.蘇彩足(1999)。民主化對於政府預算決策的衝擊與因應之道。民主化對經濟發展之衝擊與因應之道研討會。臺北：國立台灣大學政治學系。new window  延伸查詢new window
研究報告
1.Gore, A.(1993)。From Red Tape to Results: Creating a government that works better and costs less。Washington, DC：US Government Printing office。  new window
2.江大樹(1996)。連內閣「行政革新方案」之評估（一九九三至一九九五）。沒有紀錄。  延伸查詢new window
3.行政院主計處(1999)。財政改善之十年政策形成執行成果及未來展望。沒有紀錄。  延伸查詢new window
圖書
1.湯德宗、簡資修、洪家殷、曾錦源(199309)。美國公共契約法制之研究--我國政府採購及委辦制度興革建議。行政院研究發展考核委員會。  延伸查詢new window
2.蘇彩足、施能傑(1998)。各國行政革新策略及措施比較分析。臺北：行政院研究發展考核委員會。  延伸查詢new window
3.林水波、施能傑、葉匡時、何鴻榮、劉旭清(1993)。強化政治執行能力之理論建構。台北：行政院研究發展考核委員會。  延伸查詢new window
4.Rosen, B.(1989)。Holding government bureaucracies accountable。New York：Praeger。  new window
5.Soros, G.(1998)。The crisis of global capitalism: Open society endangered。London：Little, Brown and Company。  new window
6.Hughes, Owen E.(2003)。Public management and administration: An introduction。Palgrave Macmillan。  new window
7.Feigenbaum, Harvey B.、Henig, Jeffrey R.、Hamnett, Chris(1998)。Shrinking the State: The Political Underpinnings, of Privatization。Cambridge：Cambridge University Press。  new window
8.徐仁輝(19990000)。當代預算改革的制度性研究。臺北：智勝文化。new window  延伸查詢new window
9.古登美、沈中元、周萬來(1997)。立法理論與實務。國立空中大學。  延伸查詢new window
10.Goodin, Robert E.(1992)。Green political Theory。Cambridge。  new window
11.Schneider, Anne L.、Ingram, Helen M.(1997)。Policy Design for Democracy。Lawrence, Kansas：The University Press of Kansas。  new window
12.Kettl, Donald F.(1998)。Reinventing Government: A Fifth-year Report Card。Washington, DC：Brookings Institution Press。  new window
13.Osborne, David、Gaebler, Ted(1992)。Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector。Addison-Wesley Publishing Company。  new window
14.Osborne, David、Plastrik, Peter(1997)。Banishing Bureaucracy: The Five Strategies for Reinventing Government。Addison-Wesley Publishing Company, Inc.。  new window
15.行政院研考會(1993)。行政革新方案。  延伸查詢new window
16.林水波(1999)。公共政策新論。臺北市：智勝文化事業有限公司。  延伸查詢new window
17.林水波(1999)。政府再造。臺北市：智勝文化事業有限公司。  延伸查詢new window
18.Rosenbloom, David H.(1998)。Public Administration: Understanding Management, Politics, and Law in the Public Sector。McGraw-Hill, Inc.。  new window
19.Stein, Robert M.、Bickers, Kenneth N.(1995)。Perpetuating the Pork Barrel: Policy Subsystems and American Democracy。Cambridge University Press。  new window
20.行政院研究發展考核委員會(1998)。政府再造綱領。臺北：行政院研究發展考核委員會。  延伸查詢new window
21.林水波(1999)。政策倫理：決策人員應有的新體認。公共政策論衡。臺北。new window  延伸查詢new window
22.林水波(1999)。檢驗選戰「抹黑訊息」的六個標準。選舉與公投。臺北。  延伸查詢new window
23.唐國勝(1998)。政府採購法律應用篇。政府採購法律應用篇。臺北。  延伸查詢new window
24.Bourgon, J.(1997)。Fourth Annual Report to the Prime Minister on the Public Service of Canada。Fourth Annual Report to the Prime Minister on the Public Service of Canada。Ottawa。  new window
25.Dunsire, A.、Hood, C.(1989)。Cutback Management in Public Bureaucracies。Cutback Management in Public Bureaucracies。Cambridge。  new window
26.Organization for Economic Cooperation and Development(1997)。Issues and Development in Public Management: Survey 1996-1997。Paris：Organization for Economic Cooperation and Development。  new window
27.Organization for Economic Cooperation and Development(1997)。Budgeting for the Future。Budgeting for the Future。Paris, France。  new window
28.Organization for Economic Cooperation and Development(1999)。Improving Evaluation Practices: Best Practice Guidelines for Evaluation and Background Paper。Improving Evaluation Practices: Best Practice Guidelines for Evaluation and Background Paper。Paris, France。  new window
其他
1.行政院(1994)。行政革新方案(八十四年度)，http://www.shwps.ptc.edu.tw/law/Detail.asp?filename=1C02， 20110826。  延伸查詢new window
圖書論文
1.Caiden, Naomi(1998)。A New Generation of Budget Reform。Taking Stock: Assessing Public Sector Reforms。McGill-Queen's University Press。  new window
 
 
 
 
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