政府預算審議制度之比較研究

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Title:	政府預算審議制度之比較研究
Other Titles:	The government budget consideration system quite studies
Authors:	林滄敏 Lin, Cang-Min
Contributors:	歐信宏 Ou, Hsin-Hung 東海大學公共事務碩士在職專班
Keywords:	預算法;預算審議制度;中央政府總預算 The Budget law;Budget examination system;Central authorities overall budget
Date:	2009
Issue Date:	2011-03-02T09:30:38Z (UTC)
Abstract:	現代政府的預算審議制度，起源於19世紀初葉的英國、法國、德國等歐洲國家。預算審議制度創立之目的，係為使行政部門能夠向立法部門，對其背後的民意能夠負起責任所做的民主設計。藉由預算控制支出、配置資源、規劃新政策及管制成果等，使政府機關的運作達到最具效率與經濟的目的。然而其權力運作過程乃基於政黨利益、基於意識形態、基於選區利益，行政權及立法權之間的衝突協調及資源交換實是權力運作的主要本質。政府預算為國家實現施政計畫的財政基礎，隨著國家機能的擴張，政府的財政規模不斷擴大，政府預算支出占國民生產毛額有增無減，政府預算成為各方勢力爭相分食的資源大餅。國家因此成為一國之內最大的消費者、資金保持者與信用保持者；同時，為國家活動提供財源基礎的財政作用（包括財政的收入、支出與管理營運作用）亦日受重視，其結果亦使得財政作用的民主統制成為法學界的重要課題。現代民主憲政國家中所強調的「權力分立原則」是人民用來控制政府機關以保障人民權利的手段，而在預算週期(Budget Cycle) 從預算案的核定到免責之過程大體上包括了編製(Preparation)、審議(Screen)、執行(Execution)以及決算(Examination)四個階段，本文的研究動機在於預算審議過程行政部門提出之預算是否依照預算法之規定核實編列？所編列之預算是計畫性的？；其產生之結果是制與政府預算制度最密切相關的法律乃預算法，其乃詳盡規範國家預算過程，它包含了各項增進財務效能之技術性規定，也包含預算過程中各機關權責的劃分，在經過民國91年的大幅度修正後，使我國的預算法制邁入另一新的里程碑，對於新預算法肯定者，認為已成為世界各國中最先進的相關法律案之一；唯對於新預算法之實際執行抱持懷疑者亦不乏其人。對於本次修正之重要主軸在於預算編製、審議與執行過程統制機制的強化以及基於「健全財政主義」所為的種種設計之立法目的，新預算法應精進之處為何，亦為本論文討論之重點。 The modern government budget examination system, stemmed from the 19th century European countries and so on early years' Britain, France, Germany. Goal of the budget examination system establishment, is to enable the Administrative department to the legislative department, can 夠 take the democracy design which to its behind public opinion the responsibility does. Because of the budgetary control disbursement, the disposition resources, plan the new policy and the control achievement and so on, enables Governmental agency's operation to achieve most has the efficiency and the economical goal. However its authority operation process is based on the political party benefit, based on the ideology, based on the electoral district benefit, between the executive power and legislative power conflict coordinated and the resources exchange reality is the authority operation main essence.The government budget realizes the administration plan financial basis for the country, along with the national function's expansion, government's financial scale expands unceasingly, the government budget disbursement accounts for the gross national product to increase steadily, the government budget into all quarters influence struggles the minute food resources sesame seed cake. The country therefore becomes in a country the biggest consumer, the fund holder and the credit holder; At the same time, provides the source of wealth foundation for the national activity the fiscal function (including finance's income, disbursement and management transport business function) also the date receives takes seriously, its result also causes the fiscal function the democracy to control into the law educational world the important topic. In the modern democratic constitutionalism country emphasized “the separation of power principle” is the people uses for to control the Governmental agency to safeguard the people's right the method, but (Budget Cycle) to the relief included on the whole in the budgeting cycle from the budget bill process of checking has established (Preparation), to consider (Screen), to carry out (Execution) as well as to make a final accounting the (Examination) four stages, this article research motive lies in the budget examination process Administrative department to propose that it budgeted whether to defer to stipulation of checking the budget law to arrange in order? Arranges in order the budget is planed? ; It has the result is the system and the government budget system most is close the related law is the budget law, it is the exhaustive standard state budget process, it contained each item to promote technical nature of the financial potency to stipulate, also contained in the budget process various institutions power and responsibility division, after passing through 2002 the large scale revision, caused our country's budget legal system to enter into another new milestone, regarding the new budget law yeasayer, thought already became in various countries one of most advanced related legal documents; Only the actual execution embraces the skeptic regarding the new budget law to be also no lack of such people. The important main axle lies in the budget drafting, the consideration and the implementation control mechanism strengthening as well as based on “the perfect financial principle” regarding this revision the behavior legislation of goal all sorts of design, why should the new budget law strive the place, also key point of for the present paper discussion.
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