權力分立下之預算控制

Abstract

「無財政即無行政」是一句幾乎所有財政學教科書均會提到的一句標語，這句話即點出了現代國家中財政的重要性，如果沒有財政之奧援，國家即無法施政而遂行其任務。當代立憲主義國家多採取權力分立原則，將不同國家任務分配由不同國家機關執掌。但我們在檢視一個國家的權力分立之樣貌時，往往僅就其組織、人事做觀察，而忽略了財政此一要素。本文認為，必須納入財政控制之權限分配一同考量，方能得出完整的權力分立圖像。我國經歷七次修憲，關於現行政府體制之討論並不在少數，而我國近年來亦發生不少以預算為中心之憲政爭議，正是藉此納入財政控制之視點，探討我國權力分立結構之機會。 本論文首先探討權力分立與國家財政運作二者之關聯性，接著對於不同權力分立下之預算控制結構進行比較法研究，分別就議會內閣制、總統制以及雙首長制，以英國、日本、美國以及法國之制度做為比較研究之對象。其後，將焦點轉回我國，在釐清我國當前預算權力於憲法上之地位後，以預算過程為中心，主題式地探討於預算過程各階段中，各個國家權力享有如何之權限並且如何交互作用，並對於當中具體的憲政爭議進行解釋與分析。最後試著整理、描繪出加入財政運作視點後，我國權力分立之結構圖像作為本論文結論。

“Administration cannot work without finance” is a slogan that almost all the finance textbook will be referred to. This slogan points out that the importance of finance towards modern state. If there were no finance, government cannot carry out its mandate and governance. Contemporary constitutional countries adopt the principle of separation of powers, which allocate different powers to different state organs. However, when we look into the structure of the separation of powers in one country, people often only take attention to its organization and personnel, ignoring the element of finance. While, I think that in order to reach a complete understanding of the separation of powers, the financial control system must be included. Taiwan has conducted seven constitutional amendments, there are many discussions of current government system. Besides, there are also some constitutional controversy occurred with respect to budget. It’s a good opportunity to reconsider the separation of powers structure in Taiwan. In the beginning, I will discuss the connection between the separation of powers and financial operations. Then take research of the budget controlling system under different government systems. I will take the United Kingdom, Japan, the United States and France as the object of comparative study. Thereafter, I will focus on Taiwan. First, to clarify the position of budget in our constitutional law. Then, explored in various stages of the budget cycle, analyzing the constitutional controversy occurred in Taiwan. In the end, I will try to propose the structure of the separation of powers include the finance control in Taiwan as my conclusion.