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題名：財政緊縮時期臺灣各級政府裁減管理策略初探
書刊名：東吳政治學報
作者：蔡馨芳 引用關係
作者(外文)：Tsai, Hsin-fang
出版日期：2016
卷期：34:3
頁次：頁65-120
主題關鍵詞：裁減管理；緊縮管理；財政緊縮；裁減策略；Cutback management；Retrenchment management；Fiscal distress；Cutback strategies
原始連結：連回原系統網址new window
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  • 共同引用共同引用:332
  • 點閱點閱:17
北宋史學家司馬光在《訓儉示康》中曾以「由儉入奢易，由 奢入儉難」訓誡其子，歷經九百年之後，儉樸美德由「齊家」之 告誡轉變為「治國」的挑戰。鑑於過去臺灣對於裁減管理策略缺 乏整合性之系統分析及評估研究，本文以台灣各級政府機關為研 究對象，探索當前各級政府機關單位在財政緊縮時期裁減管理策 略工具之運用情況，並進行主觀成效評價之調查，及分析一般制度環境因素與策略工具運用之關連性。研究發現當前臺灣裁減管 理策略工具的運用，以「刪減支出」及「充實收入」為主，提升 管理效能工具為輔。但臺灣行政機關主計人員對提升管理策略之 主觀成效平均評價較高，對收入充實策略之成效主觀評價則明顯 偏低；不同層級政府之間，在各項支出刪減策略工具的運用上有 顯著差異，且地方政府一般不傾向運用「徵收額外使用者稅費」 方式來增加財源。此外，一般制度環境因素對臺灣各級政府裁減 管理策略的運用模式關連性不高，僅機關存續年度與管理提升策 略之運用有微弱關連性。基於上述研究發現，本文提出下列三項 政策建議：（1）強化提升管理效能之策略工具使用；（2）落實 績效預算與重視績效審計結果；（3）把握推動稅賦改革的機會 窗。
Sima Guang, a Northern Song Dynasty historian, admonished his son saying that“it is easy for the frugal to become extravagant, but very difficult to reverse the process＂. This virtue of retrenchment, however, has become a severe challenge of sovereignty after nine hundred years. Due to the lack of systematic analysis and assessment research on cutback management in Taiwan, the purpose of this paper is to understand the use of strategic tools of cutback management in the public sector, to investigate the subjective evaluation of effectiveness, and to explore the causal relationship between the general context factor and the use of strategic tools. Based on surveys of all levels of selected public officials, the study found that they chose the strategies of “expenditure cutting” and “revenue increasing” as the mainstay policies; these were supplemented by the tools of enhancing management efficiency. The subjective evaluation of the effectiveness of strategic tools which try to enhance management efficiency is higher than those trying to increase revenue. The use of tools of expenditure cutting between local and central governments are significantly different and the measure in which additional taxes and fees are levied on users was less frequently adopted by local governments. Lastly, a weak causal relationship between the general context factor and the use of strategic tools has been verified. Based on the above research, this paper proposes the following three policy recommendations: (1) strengthen the use of tools for enhancing management; (2) implement performance budgeting especially paying attention to the reports of performance audit; (3) grasp the “opportunity window” to promote tax reform.
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其他
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