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題名 台灣地方政府財務課責–自願性網路財務揭露之決定因素
The Accountability and determinants of Voluntary Internet-based financial disclosures by Taiwan Local government
作者 徐雅慧
貢獻者 何怡澄
徐雅慧
關鍵詞 地方政府
透明度
課責性
網路揭露
日期 2007
上傳時間 14-Sep-2009 13:40:57 (UTC+8)
摘要 近年來，各地不斷傳出企業無預警的經營危機，因此各產業均大力倡導公司治理的重要性，有效的公司管理，將可促進監督負責經營公司之管理階層更有效率的經營管理組織。
     管理者與代理者之間的資訊不對稱，使得組織在監督與治理上產生問題。長久以來，「代理問題」存在於營利組織中，而政府組織，由於代理成本較高，代理問題更為嚴重，因此資訊對監督與治理地方政府，有其必要性。其中，應屬財務資訊最為重要，財務狀況不健全，縣市政府之建設亦不完善。
     資訊之揭露為人民瞭解地方政府施政績效之管道，進而瞭解其課責程度。近來網際網路傳遞資訊的技術大幅進步，逐漸成為人民最快速且直接瞭解地方政府運作及瞭解施政績效的方式。資訊揭露之品質愈好，愈能充份表達出地方政府縣政狀況及營運績效，但目前尚無法源強制規定政府部門應於網站上公佈財務資訊，因此揭露程度之高低並不一致。
      目前，台灣二十五個縣市政府網站中財務資訊揭露之情況，粗略可分為三種類型：第一種為揭露程度較高；第二種為揭露程度中等；第三種為揭露程度不足。首先，符合第一種揭露程度較高的縣市有：台中縣、南投縣、高雄縣、花蓮縣、新竹市、台中市及台北市；符合第三種揭露程度不足的縣市有：新竹縣、雲林縣及彰化縣；其餘為第二種揭露程度中等之縣市。因此可得知，台灣縣市政府網站所揭露之程度，仍有很大的改進空間。
      由於縣市政府網站資訊揭露程度不同，因此，本研究探討地方政府網站揭露程度與地方政府的政治競爭活動、經濟概況、財政狀況、及新聞能見度之關係。縣市政府網站資訊揭露程度之衡量，本研究參考Perez et al.(2005)之架構，並依據國內地方政府網站內容進行資訊揭露狀況之評估，分為訊息揭露的類型、揭露特性及網站設計的可親近性三大類評估項目，分別進行計點，三項評估項目之總計即為縣市政府網站揭露之程度。
     本研究分別以單變數檢定與迴歸分析探討地方政府網站資訊揭露程度與其相關因素的關聯性。首先，在單變數檢定採用t檢定與Wilcoxon檢定。分析方法為：按網站揭露程度所獲得之點數分組及按縣市所在層級分組。由結果可得知，縣市政府網站揭露程度的高低，會受到人民的教育程度、經費運用之效率所影響；層級劃分之不同的確會對縣市政府網站揭露程度造成影響，而網站設計可親近性程度與縣市所在層級之高低並非呈現正向關係；其次，分別以縣市政府網站揭露程度、網站設計的可親近性程度、網站訊息揭露的特性及訊息揭露的類型對政治因素、經濟因素、財務槓桿因素、市政財富因素及新聞能度等經濟政治因素進行迴歸分析。結果發現，縣市政府政治競爭效果、財務槓桿效果、市政財富效果及新聞能見度效果與縣市政府網站揭露程度之高低呈現負向關係，經濟變數與縣市政府網站揭露程度之高低呈現正向關係，且財務槓桿及市政財富對網站揭露程度不完全顯著，確實存在資訊不對稱、透明度不高的問題，因此縣市政府之資訊揭露機制尚有待進行改進；此外，本研究將樣本分成五個區域進行迴歸分析以驗證縣市政府所在區域對網站揭露程度之影響，由結果可得知，位於中區之縣市，整體而言較其他縣市表現好。綜上所述，地方政府經費運用之績效較低，應適度降低冗員的比例，積極培育人才，將組織內部人力資本之績效達到最高；另一方面，多數縣市政府其融資需求之值大於零，意指地方政府歲出大於歲入。地方政府應通盤考量，精確計算出縣市政府年度預算，且盡力創造政府稅收，使歲出歲入達到平衡。
     
     關鍵詞：地方政府、透明度、課責性、網路揭露
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描述 碩士
國立政治大學
財政研究所
95255014
96
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0095255014
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.author (Authors) 徐雅慧zh_TW
dc.creator (作者) 徐雅慧zh_TW
dc.date (日期) 2007en_US
dc.date.accessioned 14-Sep-2009 13:40:57 (UTC+8)-
dc.date.available 14-Sep-2009 13:40:57 (UTC+8)-
dc.date.issued (上傳時間) 14-Sep-2009 13:40:57 (UTC+8)-
dc.identifier (Other Identifiers) G0095255014en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/32330-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 95255014zh_TW
dc.description (描述) 96zh_TW
dc.description.abstract (摘要) 近年來，各地不斷傳出企業無預警的經營危機，因此各產業均大力倡導公司治理的重要性，有效的公司管理，將可促進監督負責經營公司之管理階層更有效率的經營管理組織。
     管理者與代理者之間的資訊不對稱，使得組織在監督與治理上產生問題。長久以來，「代理問題」存在於營利組織中，而政府組織，由於代理成本較高，代理問題更為嚴重，因此資訊對監督與治理地方政府，有其必要性。其中，應屬財務資訊最為重要，財務狀況不健全，縣市政府之建設亦不完善。
     資訊之揭露為人民瞭解地方政府施政績效之管道，進而瞭解其課責程度。近來網際網路傳遞資訊的技術大幅進步，逐漸成為人民最快速且直接瞭解地方政府運作及瞭解施政績效的方式。資訊揭露之品質愈好，愈能充份表達出地方政府縣政狀況及營運績效，但目前尚無法源強制規定政府部門應於網站上公佈財務資訊，因此揭露程度之高低並不一致。
      目前，台灣二十五個縣市政府網站中財務資訊揭露之情況，粗略可分為三種類型：第一種為揭露程度較高；第二種為揭露程度中等；第三種為揭露程度不足。首先，符合第一種揭露程度較高的縣市有：台中縣、南投縣、高雄縣、花蓮縣、新竹市、台中市及台北市；符合第三種揭露程度不足的縣市有：新竹縣、雲林縣及彰化縣；其餘為第二種揭露程度中等之縣市。因此可得知，台灣縣市政府網站所揭露之程度，仍有很大的改進空間。
      由於縣市政府網站資訊揭露程度不同，因此，本研究探討地方政府網站揭露程度與地方政府的政治競爭活動、經濟概況、財政狀況、及新聞能見度之關係。縣市政府網站資訊揭露程度之衡量，本研究參考Perez et al.(2005)之架構，並依據國內地方政府網站內容進行資訊揭露狀況之評估，分為訊息揭露的類型、揭露特性及網站設計的可親近性三大類評估項目，分別進行計點，三項評估項目之總計即為縣市政府網站揭露之程度。
     本研究分別以單變數檢定與迴歸分析探討地方政府網站資訊揭露程度與其相關因素的關聯性。首先，在單變數檢定採用t檢定與Wilcoxon檢定。分析方法為：按網站揭露程度所獲得之點數分組及按縣市所在層級分組。由結果可得知，縣市政府網站揭露程度的高低，會受到人民的教育程度、經費運用之效率所影響；層級劃分之不同的確會對縣市政府網站揭露程度造成影響，而網站設計可親近性程度與縣市所在層級之高低並非呈現正向關係；其次，分別以縣市政府網站揭露程度、網站設計的可親近性程度、網站訊息揭露的特性及訊息揭露的類型對政治因素、經濟因素、財務槓桿因素、市政財富因素及新聞能度等經濟政治因素進行迴歸分析。結果發現，縣市政府政治競爭效果、財務槓桿效果、市政財富效果及新聞能見度效果與縣市政府網站揭露程度之高低呈現負向關係，經濟變數與縣市政府網站揭露程度之高低呈現正向關係，且財務槓桿及市政財富對網站揭露程度不完全顯著，確實存在資訊不對稱、透明度不高的問題，因此縣市政府之資訊揭露機制尚有待進行改進；此外，本研究將樣本分成五個區域進行迴歸分析以驗證縣市政府所在區域對網站揭露程度之影響，由結果可得知，位於中區之縣市，整體而言較其他縣市表現好。綜上所述，地方政府經費運用之績效較低，應適度降低冗員的比例，積極培育人才，將組織內部人力資本之績效達到最高；另一方面，多數縣市政府其融資需求之值大於零，意指地方政府歲出大於歲入。地方政府應通盤考量，精確計算出縣市政府年度預算，且盡力創造政府稅收，使歲出歲入達到平衡。
     
     關鍵詞：地方政府、透明度、課責性、網路揭露		zh_TW
dc.description.tableofcontents 摘要 I
     圖表目錄 V
     
     第壹章 緒論 1
     
     1.1研究動機及目的 1
     1.2研究方法與範圍 3
     1.3研究架構 4
     
     第貳章 文獻回顧 5
     
     2.1財務資訊揭露之目的與原則 5
     2.1.1課責之概念 6
     2.1.2揭露品質 6
     2.1.3強制性揭露與自願性揭露 7
     2.2財務資訊揭露型態 8
     2.3組織特性對財務揭露之影響 10
     2.4我國政府機構揭露資訊之相關規範 12
     2.5 文獻小結 14
     
     第參章 台灣縣市政府網站揭露狀況 17
     
     3.1地方政府之組織架構 17
     
     第肆章 研究方法 21
     
     4.2 變數定義 22
     4.3變數之敘述統計分析 34
     4.4實證模型 37
     
     第伍章 實證結果 39
     
     5.1. t檢定與Wilcoxon檢定結果分析 39
     5.2.迴歸分析 45
     5.2.1變數影響方向之分析 47
     5.2.2 實證結果分析 48
     5.2.3加入區域效果之實證結果分析 56
     
     第陸章 結論與建議 60
     
     6.1 結論 60
     6.2研究限制 62
     6.3後續研究方向 63
     
     參考文獻 65
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     圖表目錄
     
     表3.1台灣地方政府組織結構 17
     表3.2地方政府結構 18
     圖 4.1 研究架構圖 21
     表4.1變數資料來源 22
     表4.2評估項目與指標以及計點細目 29
     表4.3 各縣市政府網站揭露程度 30
     表4.3 各縣市政府網站揭露程度(續) 31
     表4.4獨立變數之定義及其影響性 34
     表4.5變數統計概況 37
     表5.1網站揭露程度高低之t檢定與Wilcoxon檢定 41
     表5.2縣(市)及省轄市進行t檢定與Wilcoxon檢定 42
     表5.3省轄市及直轄市進行t檢定與Wilcoxon檢定 43
     表5.4縣(市)及直轄市進行t檢定與Wilcoxon檢定 44
     表5.5變異數膨脹因子 45
     表5.6模型配適度檢定 45
     表5.7 2005年獨立變數間Pearson相關係數分析 46
     表5.8 2006年獨立變數間Pearson相關係數分析 46
     表5.9 ModelⅠ、ModelⅡ、ModelⅢ及ModelⅣ之迴歸結果(2005年) 55
     表5.10 ModelⅠ、ModelⅡ、ModelⅢ及ModelⅣ之迴歸結果(2006年) 56
     表5.11 ModelⅠ、ModelⅡ、ModelⅢ及ModelⅣ區域效果之迴歸結果(2005年) 58
     表5.12ModelⅠ、ModelⅡ、ModelⅢ及ModelⅣ區域效果之迴歸結果(2006年) 59		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0095255014en_US
dc.subject (關鍵詞) 地方政府zh_TW
dc.subject (關鍵詞) 透明度zh_TW
dc.subject (關鍵詞) 課責性zh_TW
dc.subject (關鍵詞) 網路揭露zh_TW
dc.title (題名) 台灣地方政府財務課責–自願性網路財務揭露之決定因素zh_TW
dc.title (題名) The Accountability and determinants of Voluntary Internet-based financial disclosures by Taiwan Local governmenten_US
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