我國一般性補助款制度改革執行成效之評估

Abstract

近十幾年來，由於中央與地方關係大幅轉變，尤其在精省後，配合88年1月地方制度法的制定與財政收支劃分法同步修正通過，為了有效落實地方自治，建立地方財政自主自律精神，行政院於90年度就中央對地方補助制度作了大幅度的改革，並以公開、透明及公式化方式分配補助款，大幅擴增具財政補助性質之一般性補助款規模。制度改革至今已屆滿十年，其改革是否具成效，是各界關注的議題，值此部分地方政府升格改制及財政收支劃分法須重新檢討修正之際，本研究擬藉此檢討契機，針對我國一般性補助款實施成效作一評估與檢視，並建構執行成效評估之實施架構，期能瞭解一般性補助款改為以公式設算之後是否達成原定的調劑地方財政盈虛等目的。 本研究一方面針對22個直轄巿及縣（市）政府財政、主計機關（單位）之首長（主管）進行專家問卷調查，以獲取補助款之受分配者的主觀意見，一方面蒐集與一般性補助款制度改革相關的財政資料，以客觀的角度進行比較分析。問卷設計主要係以健全一般性補助款制度為總目標，次目標則納入公平性、效率性及自主性三項評估指標，另透過文獻整理及一般性補助款制度改革重點的檢閱等方式，計梳理歸納出九項評估準則，透過層級分析法（AHP），對於各項方案及評估準則因子的三個階層架構進行重要性評估，作為評估一般性補助款制度改革前後的執行成效之依據。 研究發現，從專家問卷調查結果來分析，地方財主官員咸認在健全一般性補助款制度的總目標之下，公平性仍是評估補助制度良窳的最重要指標，其次是自主性，最後為效率性；從九項評估準則的整體權重來看，其排序前四名者，以「保障基本財政需求」所占的權重為最高，其次依序是「提升財政自主性」、「水平性財政平衡功能」及「提高地方參與程度」，殿後者為「調節公共財外溢效果」；從改革方案的得點來觀察，改革後方案的總得點優於改革前方案，在三項評估指標中，以公平性方面的表現最獲地方財主官員的肯定，在九項評估準則中，又以「保障基本財政需求」的表現較獲地方財主官員的青睞；九項評估準則的權重值及方案得點，如按不同身分、地區及區域屬性來分析，其重要性程度居前四名者，大體而言並無太大差異，僅排列之優先順序略有不同而已。 另從次級資料分析結果觀之，無論從中央對地方財政移轉的「總金額」及「人均金額」分析，制度改革後對地方所產生的重分配效果及均平化改善效果均較制度改革前更為明顯；一般性補助款占補助款之比重由89年度的24.1%，成長至100年度的64.3%，符合補助制度改革的政策方向；一般性補助款對地方的財源挹注已發揮一定的成效，對其彌補財政缺口的能力亦有大幅的提升；有效鼓勵地方提高繳款意願且逐年降低積欠優存利息金額，並儘量繳清健保費積欠款。 本文提出以下建議供未來重新建構中央對地方補助制度的參考：(1)宜落實補助款之垂直性財政平衡功能；(2)宜加強開源節流之誘因機制；(3)宜強化地方財政紀律；(4)宜將地方民代工程建議款透明化；(5)宜積極協助清結地方所積欠依法須負擔款項；(6)宜逐年檢討調降指定用途施政項目及比例。

The Executive Yuan made a significant reform on the grant system from the central government to the local governments in 2001, allocating grants in a open, transparent and formulated way, and also largely increasing the scale of general grants which matches the nature of fiscal subsidization .This study is to evaluate and examine the effectiveness of general grant system for interpret whether the formulated general grants could achieve the goal of adjusting local government fiscal balance. On one hand, this study investigates the experience of the government fiscal official leaders to get their subjective opinions of the grant allocation; on the other hand, the fiscal information related to the general grant system reform was collected for the objective comparison and analysis. The questionnaire is designed for a sound general grant system as main objective, and for another objective, three indexes (fairness, efficiency and independency) were included in the items of assessment indicator, and further, by means of investigating documents and reviewing the key point of the general grant system reform, nine evaluative criteria were induced. Through the analytic hierarchy process ( AHP), the importance of the analysis schemes and the three-level structure of evaluative criterion factors were evaluated as the basis of evaluating effectiveness of the reformed general grant system. By analyzing questionnaire survey returned from experts, investigation results shows fairness is still the most important indicator of assessing grant system under a sound general grant system as main objective. Next is independence, and efficiency is the least. In view of the overall weight of nine evaluative criteria, the top four in order are ensuring the basic fiscal demand, promoting fiscal independency, horizontal fiscal balance function and improving local government participation, and the last one is stabilizing public goods spillover effect. By observing the score of the reformed scheme, the total score of the reformed scheme is superior to its previous scheme. Fairness display and ensuring the basic fiscal demand are the most highly recognized by local fiscal officials among the three assessment indexes and nine evaluative criteria separately. Through the secondary data analysis based on total amount or average amount per person of fiscal transfer from central to local governments, we find that the effect of redistribution and equity improvement is more distinct after the reform. In 2011 the general grants over the total grants grows to 64.3% from 24.1% in 2000, which conforms to the aspect of grant reform policy. The general grants have already given certain effect to enhance the local fiscal resources and capability of balancing the fiscal gap, encouraging the local governments to pay accumulated debts of the preferential Interest Deposits and national health insurance premium. This study presents the following suggestions for the reference of reconstructing the grant system from central to local governments in the future: (1) To implement the vertical fiscal balance function of grants; (2) To strengthen the incentive mechanism of increasing revenues and reducing expenditures; (3) To strengthen local fiscal discipline; (4) To make transparency of the proposed construction fund from local representatives; (5) To actively help to clear the accumulated debt legally owed by local governments; (6) To review the reduction of numbers and proportion of the designated content of the public administration year by year.