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題名: | 公益彩券盈餘分配之探討 | 作者: | 陳香樺 | 貢獻者: | 周麗芳 陳香樺 |
關鍵詞: | 公益彩券 集中係數 相當規模 |
日期: | 2004 | 上傳時間: | 14-Sep-2009 | 摘要: | 彩券遊戲在全球掀起熱潮,截至2001年為止,全世界發行彩券的國家已多達91個,彩券年銷售金額亦高達1,150億美元。我國遷台之初,百廢待舉,亟需龐大的建設經費,是為早期為人熟知的愛國獎券之發行緣由,後雖因其所衍生的非法賭博遊戲─大家樂導致社會風氣變質而停止發行,然其彩券發行收入對於政府財政的助益,以及後期將發行收入轉而挹注到社會福利的作法,皆為我國日後的彩券發行開啟了一扇門,公益彩券亦為因應世界趨勢和民主思潮的立法背景於焉誕生。\r\n 公益彩券委由台北銀行發行迄今已屆滿三年,自民國91年1月至94年2月底止,其盈餘累計已超過新台幣806億元,在社會大眾熱烈討論鉅額獎金的同時,然其所具有的「公益性」為何?公益彩券盈餘的配置以及運用情形的集中程度等公益彩券議題中相對深入但卻較少被廣為討論的部分,則是本文欲探討的重心。首先,本文針對公益彩券盈餘的定義作一釐清,在確定其研究的重要性之後,即先後以公益彩券盈餘獲配至地方及地方實際運用至各福利項目的兩個彩券盈餘流程作集中分析。\r\n 本文研究顯示,就公益彩券盈餘分配至地方的流向而言,91和92二個年度皆呈現著彩券盈餘獲配數集中在低公益彩券銷售量、低公益彩券經銷商數、低需要總人次、低自有財源比率及低社會福利績效的縣(市)。由獲配盈餘數的集中分析觀察得到,公式中的平均分配因子將對某些縣(市)造成不容忽視的影響,亦為形成集中不均度的主因。而此集中的效果亦延續影響到地方的各項福利運用情形,故各縣(市)實際運用至兒童、少年、婦女、老人、身心障礙者福利和社會救助六個項目也大致集中在低公益彩券銷售量、低自有財源比率和低社會福利績效的縣(市)。另外我們發現,公益彩券盈餘運用在身心障礙者福利和老人福利的比例顯著較高。且亦提醒彩券主管機關應特別留意,其他福利項目運用比例明顯偏高、盈餘執行率過低或待運用比率過高的地方政府之公益彩券盈餘運用的情形。 | 參考文獻: | 一、中文部分 王建程 (2003),公益彩券盈餘運用於社會福利支出之研究,國立台灣師範大學政治學研究所碩士論文。 朱澤民 (2005),彩券盈餘公益用途之落實,落實彩券之公益理想研討會。 李明惠 (2002),公益彩券盈餘之支出歸宿分析,國立台北大學財政研究所碩士論文。 余致力 (2001),我國彩券發行的理論探討與政策分析,《理論與政策》,15,25-44。 柯綉絹 (2005),公益彩券盈餘運用概況及展望,落實彩券之公益理想研討會。 陳欣珮 (1999),發行公益彩券對所得重分配影響之研究,國立政治大學財政研究所碩士論文。 陳宜偉 (2003),從經營目標談彩券行銷管理,《樂彩季刊》,九月號。 陳延寧 (2004),北銀年度目標:強化彩券通路,《樂彩季刊》,六月號。 張雅婷 (2002),公益彩券隱含稅租稅歸宿分析,國立台北大學財政研究所碩士論文。 曾巨威等 (1996),全民健康保險減免保險費制度之公平性及對政府財政影響評估之研究,中央健康保險局委託研究。 黃建斌 (2000),政府彩券盈餘極大化與最適徵收率之關聯性研究,國立台灣科技大學管理研究所企業管理學程碩士論文。 楊志唯 (2000),台灣地區公益彩券獎金結構之研究,國立台灣科技大學管理研究所企業管理學程碩士論文。 劉代洋 (1993),《彩券研究文集》。 賴建華 (1996),彩券需求之估計與市場潛力分析,國立台灣工業技術學院管理技術研究所企業管理學程碩士論文。 蕭新煌 (2004),公益彩券與台灣社會:形象與貢獻,公益彩券對台灣社會發展的價值研討會。 二、英文部分 Aronson, J. 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描述: | 碩士 國立政治大學 財政研究所 91255009 93 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0912550091 | 資料類型: | thesis |
Appears in Collections: | 學位論文 |
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