九二一重建特別預算之研究

Abstract

政府預算是一國政府在一定期間為達到政治、經濟和社會目的，以國家整體資源與國民負擔能力為估計基礎，所預定包括歲出與歲入的財政收支計劃，從預算書我們可清楚解讀整體施政的重點、方向以及落實方法。預算提供政府涉及經費收支相關管理的重要資訊，一方面它提供政府種種施政的執行命令，另一方面，它也提供解讀政府政策的重要參考，透過預算的籌編、審議、執行、考核，我們可以比較精確的掌握各方力量折衝的結果與運作的過程。可以說，管理五大功能：planning、organizing、staffing、directing、controlling，無論是前端的planning、organizing，中端的staffing、directing及後端的controlling相關的資訊，都可以透過預算解析來加以釐清。 除了總預算之外，我國政府又創立了特別預算的制度，提供本預算之外的預算機制，特別預算其性質如何？定位如何？如何編製？影響如何？在管理實務上如何操作？實在有值得研究的必要，而以災變為主的特別預算，應以九二一震災為最。 1999年台灣九二一大地震，造成2505人不幸喪生，755人重傷，數以萬計的民眾頓失家園，為臺灣有史以來地震災情最嚴重的一次。政府為了解決此一震災發生的救災與重建問題，前後歷經國民黨與民進黨執政的六年重建，花費數以億計的經費，這其中的轉折如何？影響如何？效果如何？值得檢討與深思，也值得研究。 九二一重建工作到了2006年即將告一段落，可以說現在是很好研究的時點，為避免見樹不見林之憾，本研究範圍不侷限於特別預算、也不侷限於其他公務預算，凡與九二一震災重建有關的經費項目，除特別預算外，其他相關的各公務預算、基金預算與民間捐款等也需一併論及。 九二一相關研究頗多，但尚無從預算角度切入觀察的相關研究，本研究恰可以填補其中的空隙，在研究取向上，本研究屬於公共預算實務導向的研究，質化與量化的研究並重，本研究期望透過相關經費、預算資料的整理、檢索、歸納與公私部門原始資料與文獻的蒐集、耙梳、分析、比較，來釐清相關資源與政策命題之間的因果關係，並從而提出有意義的結論與建議。

This study is to discuss about 921 Earthquake Reconstruction's Special Budget. Government Budget is a treasury revenue-expenditure plan that a government wants to acquire political, economical and social purposes, including annual revenue and annual expenditure in a period, which is based on a country’s total resources and burden capacity of citizens. By reading a budget proposal, one can realize the emphasis, way, and solidification method of the whole administration of a government. A budget proposal, providing some important information of expense revenue-expenditure management of a government, which provides some executive orders as well as an important reference to know the policy of a government. By the preparation, deliberation, execution and review budget proposal, we can control the outcome of various group negotiation and the process of operation. It may be purified via budget proposal analysis that the five functions of management: planning, organizing, staffing, directing, and controlling; the front planning, organizing as well as the middle staffing, directing, and the rear controlling.

In addition to the General Budget, the R.O.C. Government establishes a system of Special Budget, which provides a budget mechanism outside the general budget. It is worthy to study that the characteristic and status of the Special Budget, how to prepare, what influence, and how to work. Among Special Budget, the 921 Earthquake Reconstruction's Special Budget is a tremendous one.

The 921 Earthquake in 1999, the most harmful earthquake in Taiwanese history, leaving 2505 death, 755 badly injured, and numerous homeless. To resolve those problems of relieving victims and recovering of this disaster, two ruling parties of KMT and DPP then, Taiwanese government have expended hundred millions dollars of recovery expenditure. It is worthy to inspect and study the obstructions, influences, and effects of the 921 Earthquake Special Budget. The 921 Earthquake Post-disaster Recovery Project will go to an end in 2006, now, it is the right time to study the Recovery Budget. Considerately, those expenditures relating to the 921 Earthquake Post-disaster Recovery, the Recovery Special Budget as well as public budget, fund budget, and civil donate money, are also to be discussed.

There are many studies concerning to the 921 Earthquake, but, there is no budget approach study yet; and this study may fill the blank of those. On the way of research, this study, a public-budget-practice-approach one, emphasizing both qualification and quantification researches. By arranging and inducting the data concerning to expenditure and budget, and collect, analyze the original data and documents of public and private sections, I hope to purify the relationship that between relative resources and policy proposition, and raising some useful conclusions and suggestions for Taiwanese government budget.