台北縣改制準直轄市的財政衝擊：問題建構與解決策略

Abstract

台北縣改制為準直轄市之後，對其財政產生巨幅的影響，如相關職司未能加以建構各類與財政有關的問題，並據理論及實務研擬攻克財政問題的策略，設法進行執行的轉化工程，方可在健全的財政基礎下，達及改制所要突破的願景。本論文基於這樣的思考，首先探究改制後的財政衝擊，並由府際統籌分配稅款所引發的爭議、補助款的翹翹板效應、預算規模暴增、鄉鎮市課稅分成、公共債務上限影響等五大層面分析改制所滋生的財政衝擊現象。 而在標的問題建構之後，本文又以藍海策略為設計的基準，即根據消除、降低、提升及創新，思索互賴及自主型的多元策略，再以適當的評估標準衡定各項策略的優劣，並提出推介，以減輕改制後的財政衝擊，逐步發展與強健台北準直轄市的治理。

The purpose of this paper is identify the financial problems of quasi-Taipei Municipality. The way to construct this problem is based on five important dimensions. They are controversy of revenue allocation among central government and local governments, reduction of grant-in-aids, increase of budget size, limitation of public defict, division of town tax collection and other effect. After the targeted problems are constructed, the paper designe multiple alternatives on tool to addrers them according to blue ocean strategy. To reduce, to eliminate, to raise and to create are the four actions framework. They are utilized to discover variance alternatives under the constraints of interdependent and independent situation. Then the discovered alternatives are evalucated by timeliness, flexibility, visibility, accountability, certainty, effectiveness, efficiency and citizen choice for recommending to the selected authorities.