行政院公營事業民營化基金之研究

Abstract

公營事業民營化是經濟自由化的一環，政府自民國78年即確立民營化政策，分別於民國80年及89年兩次修正《公營事業移轉民營條例》，惟推動公營事業民營化過程中遭受諸多困難，為促進公營事業民營化政策推動，遂於民國90年設立「民營化基金」，將公營事業移轉民營後政府所得部分資金，用以支應政府所需負擔之民營化支出。 本研究旨在探討民營化基金在實務運作上，能否依循制度設計意旨達到設定政策目標。透過文獻資料、深度訪談及參與觀察等研究方法，發現民營化基金設立迄今，因民營化政策未有周全規劃影響推動成效，使基金特定財源釋股收入無法實現以支應特定政策用途，導致基金短絀嚴重，進而引起外界對於基金存續提出質疑。除此之外，亦發現民營化基金已失專款專用功能，背離特別收入基金原則；近年基金財源轉為仰賴國庫撥補，出現財務危機；推動民營化釋股財源未優先獲配民營化基金，弱化基金任務執行力；推動民營化未整體考量所需支出，嚴重衝擊政府財政；民營化基金債務舉借有規避《公共債務法》相關規範之虞；有檢討裁撤民營化基金必要性等。 最後，結論部分，包括前述研究發現，並提出政策建議如下：(一)釋股預算大量保留，有檢討民營化政策推動可行性之必要；(二)短期收入面，基金來源擴充編列已民營化事業之部分公股股息紅利，減輕基金財務負擔；(三)短期支出面，經常性人事支出，檢討回歸公務預算編列支應；(四)長期而言，裁撤民營化基金，回歸公務預算，澈底解決基金財務問題。

Privatization of government-owned enterprises is a part of economic liberalization. The government established the privatization policy in 1989, and revised the “Statute for Privatization of Government-owned Enterprises” twice in 1991 and 2000 respective-ly. However, it encountered various difficulties during the privatization of government-owned enterprises. The Privatization Fund was set up in 2001, with the aim to promote the policy of privatization of government-owned enterprises. It took some capital ob-tained by the government after the privatization of government-owned enterprises as the privatization expenditure that should be paid by the government. This study aims to explore whether the Privatization Fund in practice can achieve the policy goals as designed by the system. Through the literature review, in-depth inter-view, participatory observation study methods, it finds the promotion efficacy is affect-ed since the establishment of Privatization Fund due to no comprehensive planning for privatization policy. Consequently, the stock release income of specific fund source fails to be used for the purposes of specific policy, which results in serious deficit of the fund and further arouses the public suspicion towards the existence of the fund. Besides, it also finds the Privatization Fund fails to achieve the function of Specific Funds for spe-cific purpose, which is against the principle of the Special Revenue Fund. In recent years, the source of the fund mainly relies on the appropriation of national treasury, which shows financial crisis. The stock release source for the promotion of privatization doesn’t be prioritized when being granted with privatization fund, which weakens the implementation power of the fund assignment. The promotion of privatization doesn’t comprehensively consider the expenditure in need, which seriously impacts the finance of the government. The debt of Privatization Fund has the risk of avoiding the related regulations under “The Public Debt Act”. Therefore, it is necessary to review whether the Privatization Fund should be shut down. Finally, the conclusion part includes the findings of the above study and proposes the suggestions for the policy as below: (1) Reserve large amount of budget for stock re-lease, and review the feasibility of promoting privatization policy; (2) in terms of the short-term income, the fund source should additionally list the dividend of public shares for the privatized businesses, so as to relieve the financial burden of the fund; (3) in terms of the short-term expenditure, such as the regular manpower expenditure, it should review to list expenditure under government budget; (4) in long terms, it should shut down the Privatization Fund, return to the government budget, and resolve the fi-nancial problem of the fund completely.