財政透明化評析面向之建立與實證--我國中央政府之個案研究

Abstract

在世界各國越趨重視施政透明度的當下，本研究著重在財政透明，財政透明能杜絕財政紀律不彰，建立起財政課責的機制。本研究透過財政課責的觀念，建立財政透明的三面向：對人民的財政透明為「下而上的垂直透明」、對立法及審計機關的財政透明為「上而下的垂直透明」、對平行單位及內部會計單位的財政透明則為「水平透明」。本研究欲達到的目標為：（1）將IMF財政透明度施行細則的各項指標納入個別所屬的面向中，以做為完整的財政透明度評析架構。（2）本研究並以我國中央政府—行政院，為研究標的，使用建構完成的架構，由法制面與執行面分析其財政透明的程度。研究方法包含文獻分析、次級資料分析、深度訪談、問卷調查等。研究的結果可增加財政透明度文獻的廣度與深度，同時也能對執政者提出實質的政策建議。

Governmental transparency has been considered an important governmental task to improve good governance worldwide. This project mainly focuses on fiscal transparency. From the theoretical perspective, fiscal transparency can reduce fiscal indiscipline while enhance fiscal accountability. This project develops three dimensions of fiscal transparency, including the bottom-up transparency to citizens, the top-down transparency to the legislative and audit body, and the horizontal transparency to internal and external organizations. The purposes of this project are: (1) It will adopt IMF’s fiscal transparency codes into each dimension, so as to construct a framework that can be used to evaluate fiscal transparency of the public sector. (2) This project employs a case study of Taiwan’s central government, the Executive Yuan. It will assess the current fiscal transparency mechanism of the Executive Yuan from legal and practical aspects. Research approaches that will be taken in the project include analysis of literature, analysis of secondary data, in-depth interview, and survey. The result is expected to add values on literature on fiscal transparency and to offer policy recommendations to Taiwan’s government