特別收入基金執行成效之探討－以花東地區永續發展基金為例

Abstract

基於花東地區長年資源不足，為使花東地區能永續發展，立法院通過「花東地區發展條例」，該條例規定政府應設置總額四百億元的花東地區永續發展基金。然而該基金係臺灣近年特別收入基金中，唯一連五年預算執行率未達五成的基金，因而本研究以William N. Dunn的六項指標評估該基金在公共政策上執行成效良窳。 研究結果顯示，該基金除有特別收入基金固有的問題外，還有投、融資機制失效及地方政府人才短缺、地方政府和中央政府溝通管道仍有待改善、地方政府未有效處理當地民間團體意見等問題，導致該基金執行率常年不佳。而在William N.Dunn的六項指標中亦顯示該基金在公共政策表現上，還有尚需努力的空間。最後對該基金提出短期和長期之建議，希冀該基金能讓花東地區達到環境永續、社會永續、經濟永續等永續發展的目標，為花東居民謀取最大的利益，提升生活品質，藉以彰顯該基金公共政策的成效，營造政府和花東居民雙贏局面。

In 2011, the “Hualien-Taitung Area Development Act” was enacted to deal with the lack of financial resources in the Hualien-Taitung Area. According to the act, the Hualien-Taitung Area Sustainable Development Fund is set out to to assist the sustainable development of the Hualien-Taitung Area. Nevertheless, the fund has been questioned about its efficiency, since the budget implementation rates from 2011-2016 were below fifty percent every year. Low rates of budget implementation usually indicate that the program associated with the budget might not be carried out. In the thesis, I explore the effectiveness of the fund by applying William Dunn’s policy evaluation framework. This thesis finds that the low levels of budget implementation rates are due to inherent problems of special revenue fund, ineffective investments and financial mechanisms associated with Hualien-Taitung development plans, insufficient trainings of local public servants, and the lack of effective communications between central and local governments and local non-governmental organizations. Not surprisingly, by adopting Dunn’s six indicators, this thesis finds that the development plan has been performed poorly. Short-term and longer term suggestions are provided.