我國中央政府非營業特種基金之研究─以特別收入基金為例

Abstract

民國 87 年《預算法》修正將特種基金重新分類，新增特別收入基金，但是是否有濫用預算彈性問題，以及特別收入基金是否確實有特別收入，迭有爭議。本文透過文獻分析民國92-101 年度預決算書及相關資料，試圖回答基金是否有欠缺特別收入、浮濫設置、或濫用預算彈性情形。 本文研究發現，基金數量主要因應立法院立法設置之基金而增加，大部分基金有政府撥入以外的特別收入；若無，立法院並未格尊無特別收入不得設置基金之原則，刪除無特別收入之基金相關預算；甚至，立法院通過法律而設置之基金欠缺特別收入時，立法院也未依照《預算法》第91 條規定尋找相對財源。在預算編制上，特別收入基金確實仍有缺失，但立法院也未因此刪除該筆預算。凡此缺失，若立法院確實重視，應當發揮職權把關。

Budget Act(1998) divides special funds into new categories, including Special Revenue Fund. However there are disputes on the flexibility abusing, the increasing number of special revenue funds, and whether there is special revenue for each special revenue fund or not. This research answers such questions above by analyzing the budgets and accounts between 2003-2012. The conclustions are: 1.the number of special revenue funds increases because of the establishment of special laws by the Legislative Yuan; 2. There are special revenues for most of the special revenue funds. However, the legislators didn’t cut the budget of the special revnues funds lacking of special revenues. Moreover, some of the special revenus funds setting up by the legislators have no special revenus. It violates Budget Act Article 91: the legislators should find income if the law gains government spending. The legislators should exercise power to solve problems on budget drafting.