請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/64115
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 蘇彩足 | |
dc.contributor.author | Sin-Ting Lin | en |
dc.contributor.author | 林思廷 | zh_TW |
dc.date.accessioned | 2021-06-16T17:30:39Z | - |
dc.date.available | 2012-08-16 | |
dc.date.copyright | 2012-08-16 | |
dc.date.issued | 2012 | |
dc.date.submitted | 2012-08-15 | |
dc.identifier.citation | 壹、中文部分
中央銀行,2011。「歐債危機對全球經濟金融之影響-兼論對台灣之影響」,總統府財經政策小組會議報告。臺北:中央銀行。 王皓帄,2010。「五都體制下統籌分配稅款分配之困局」,國政評論, http://www.npf.org.tw/printfriendly/8003。造訪日期:2012/06/18。 公債發行專案研究小組,1993。《政府公債對國內總體經濟之影響》。臺北:經建會。 方耀,2011。〈金融危機後的英國財政問題〉,《國際金融參考資料》,第61輯,頁1-17。臺北:中央銀行。 立法院公報,2012。委員會紀錄,第101卷,第5期。臺北:立法院。 立法院預算中心,2012。「101年度中央政府總預算案整體評估報告」,http://www.ly.gov.tw/06_lyacc/search/accOutlineList.action?id=15877。造訪日期:2012/03/29。 行政院主計處譯,2001。《IFAC公共部門委員會研究報告第十一號,政府之財務報導-會計議題與實務(會計基礎部分)》。英文版發行人:IFAC國際會計師聯盟,限量授權中文版發行人:行政院主計處。 行政院主計處,2005。「政府會計準則公報第1至7號」,http://www.dgbas.gov.tw/public/Data/51129573971.doc。造訪日期:2012/03/29。 行政院經建會財務處,1997。《我國公共債務之現況與國際比較》。臺北:經建會。 朱澤民等,2011。《世界主要國家政府債務管理政策之研究》,財政部100年度委託研究計畫。臺北:財政部國庫署。 李允傑,2010。「公債法修正應有的思考」,國政評論,http://www.npf.org.tw/post/1/7124。造訪日期:2011/11/27。 李志祥,2004。〈先進國家債務管理機制之探討〉,《台灣經濟論衡》,第2卷,第7期,頁1-42。臺北:經建會。 李庸三、蔡宗榮、陳碧秀,1989。《公債發行對總體經濟的影響》,財政部賦稅委員會專題研究報告Ⅱ。臺北:財政部。 李慶中,1985。《公債發行對總體經濟的影響》,經濟革新委員會研究計畫。臺北:行政院。 李顯峰,2002。《合理規劃公債發行之研究》,行政院財政改革委員會委託研究報告。臺北:行政院。 林向愷、賴惠子,2008。「我國公部門規模為何無法擴張之成因探討」,第九屆全國實證經濟學論文研討會。臺北:行政院國科會。 周信佑,2009。「政府債務創新高,我國主權評等面臨調降」,國政研究報告,http://www.npf.org.tw/post/2/6516。造訪日期:2012/06/23。 林達聰等,2009。《我國政府債務存續年期管理機制之研究》,財政部98年自行研究發展報告。臺北:財政部。 胡建邦,1997。《政府預算赤字及其融通方式對總體經濟之影響-台灣之實證分析》,中山大學經濟研究所碩士論文。高雄:中山大學。 徐仁輝,2001。〈地方政府支出預算決策的研究〉,《公共行政學報》,第5期,頁1-17。臺北:國立政治大學。 徐仁輝,2002。〈預算赤字控制問題研究〉,《財稅研究》,第34卷,第2期,頁38-57。臺北:財政部稅制委員會。 徐仁輝,2002。〈控制預算規模之研究〉,《財稅研究》,第34卷,第4期,頁64-76。臺北:財政部稅制委員會。 徐仁輝,2005。《公共財務管理》,四版。臺北:智勝文化。 財政部,2002。研商「自償性公共債務認定標準」會議紀錄,http://www.dbas.taipei.gov.tw/public/Attachment/21517454161.doc。造訪日期:2012/01/09。 財政部,2005。《評獎績優報告輯要》,財政部94年度研究發展項目。臺北:財政部。 財政部,2011。〈強化國家債務管理〉,《當前重要財政議題》,頁41-50。臺北:財政部。 財政部,2012。「財政健全小組」第一次會議會議紀錄,http://www.mof.gov.tw/public/Data/2425101019871.pdf。造訪日期:2012/06/20。 徐振文,2003。《健全我國中央政府債務基金運作效能之研究》,國立政治大學行政管理碩士學程論文。臺北:政治大學。 徐振文,2003。《健全我國中央政府債務基金運作效能之研究》,國立政治大學行政管理碩士學程論文。臺北:政治大學。 徐偉初、歐俊男、謝文盛,2008。《財政學》,二版。臺北:華泰文化。 韋端,2000。〈從美日政府債務消長看我國預算政策〉,《主計月報》,第530期,頁53-58。 韋端,2001。「財政收支之變革及展望」,國政研究報告,http://old.npf.org.tw/PUBLICATION/FM/090/FM-R-090-015.htm。造訪日期:2012/03/29。 袁穎生,1985。《公債》,貨幣市場專題研究(2)。臺北:票券金融事業協會。 張永河,2000。〈政府債務管理運用與經濟發展〉,《財稅研究》,第32卷,第6期,頁65-83。臺北:財政部稅制委員會。 國家政策網絡智庫,2000。「財政透明化之分析架構及評估」,http://thinktank.nat.gov.tw/Forum/Forum_CP.aspx?icuitem=55016&Issue=Article&Reply=List&RType=All&CtNode=136&CtUnit=58&BaseDSD=11&mp=1&Vote=VList。造訪日期:2012/06/13。 陳貴端,2006。《地方財政與預算編列問題之探討—輔以臺中市為例》,逢甲大學經營管理碩士在職專班碩士論文。臺中:逢甲大學。 陳業寧等,2005。《中央政府公債發行制度之檢討與改進》,財政部國庫署九十四年度委託研究計畫。臺北:財政部。 陳錦稷,2010。〈五都升格的迷失-地方政府財政問題的再探討〉,收於羅致政主編《地方政府治理的新局》,頁189-214。臺北:新臺灣國策智庫。 莊韻樺,2005。《最適公共債務比率之研究:臺灣實證分析》,逢甲大學經營管理碩士在職專班碩士論文。臺中:逢甲大學。 曾巨威,2002。「公債法修正應掌握正確的觀念與作法」,國政評論,http://old.npf.org.tw/PUBLICATION/FM/091/FM-C-091-006.htm。造訪日期:2012/06/08。 彭杏珠,2009。〈債留子孫?國庫署長黃定方:國債大多為長期投資,子孫享受得到〉,《遠見雜誌》,第282期。造訪日期:2012/06/08。 黃明盛,2004。《財政改革方向與政策研究》,行政院經濟建設委員會委託研究計畫。臺北:經建會。 黃建興,2005。〈歐盟財政法則之運用與啟示〉,《財稅研究》,第37卷,第2期,頁142-153。臺北:財政部稅制委員會。 黃勤文,1999。〈公共債務法實施前後各級政府公共債務之比較〉,《財稅研究》,第31卷,第5期,頁58-68。臺北:財政部稅制委員會。 彭德明、方耀,2010。〈歐洲主權債務危機與歐元區的未來〉,《國際金融參考資料》,第60輯,頁1-26。臺北:中央銀行。 趙揚清等,2002。《公共債務相關資訊揭露之研究》,行政院主計處委託研究報告。臺北:行政院主計處。 蔡信夫、顏信輝,2010。〈估計負債、或有負債等之認列與財務報導研究〉,行政院主計處委託研究報告。 鄭敏惠、郭昱瑩,2011。〈中央與直轄市財源分配之檢討與規劃〉,行政院研究發展考核委員會「我國縣市改制直轄市後之問題探討與因應策略」研討會論文集,頁1-47。臺北:財團法人國家政策研究基金會。 蕭文生,2002。〈自法律觀點論公共債務〉,《當代公法新論(下)》翁岳生教授七秩誕辰祝壽論文集,頁641-667。 蘇彩足,2008。《政府透明化分析架構建立之研究》,行政院研考會委託研究計畫。臺北:行政院。 蘇彩足,2011。〈後金融海嘯時代政府預算管理之國際趨勢〉,《主計月刊》,第670期,頁6-11。 貳、英文部分 Alesina, A. & R. Perotti. 1995. “The Politics Economy of Budget Deficits.” IMF Staff Papers, 42(1): 1-31. Agence Finance Trésor. 2011. Agence France Trésor Annual Report 2010, AFT Publishing, Paris. Alt, J. E. & Lassen, D. D. 2006. “Fiscal Transparency, Political Parties, and Debt in OECD Countries.”European Economic Review, 50(6): 1403-1439. Bastable, C.F. 1992. Public finance, London: Macmillan. Buchanan, J. M. & R. E. Wagner. 1977. Democracy in Deficit: The Political Legacy of Keynes. New York: Academic Press. Blizkovsky, P. 2012. “Does „the Golden Rule‟ Translate into „Golden‟ EU Economic Governance?” Policy Brief Series, Issue 7, April 2012, National University of Singapore. Barro, R.J. 1974. “Are Government Bonds Net Wealth? ” Journal of Political Economy, 82:1095. Barro, R. J. 1979. “On the Determination of Public Debt.” Journal of Political Economy, 87: 940-971. Buiter, W. H., G. Corsetti & N. Roubini. 1993. “Excessive Deficits: Sense and Nonsense 104 in the Treaty of Maastricht .” Economic Policy, Spring. Buiter, W. H. 2006. “The „Sense and Nonsense of Maastricht‟ Revisited: What Have We Learnt about Stabilization in EMU? ” Journal of Common Market Studies, 44(4): 687-710, November 2006. Cukierman, A. & A. Meltzer. 1989. “A Political Theory of Government Debt and Deficits in a Neo-Ricardian Framework.” American Economic Review, 79(3): 713-732. Clower, R.W. 1965. “The Keynesian Counter-Revolution: A Theoretical Appraisal.” in F.H. Hahn and F.P.R. Brechling, ed., The Theory of Interest Rates. Macmillan. Reprinted in Clower, 1987, pp. 34-58. Eisner, R. & P. J. Pieper. 1984. “A New View of the Federal Debt and Budget Deficits.” American Economic Review , 74(1): 11-29. Hume, D. 1764. “Essay IX: On Public Credit.” Essays and Treaties on Several Subjects, Vol. I, pp. 382-400. Heinen, N. 2010. “Debt Brakes for Euroland, Reports on European Integration.” EU Monitor 74, Deutsche Bank Research Publishing, Germany, pp.1-16. Hemming, R. & K. Michael. 2001. “Promoting Fiscal Responsibility: Transparency, Rules and Independent Fiscal Authorities.” Paper presented at the Bank of Italy Workshop Held in Perugia, 1-3 Feb., 2001. International Monetary Fund and The World Bank. 2001. Guidelines for Public Debt Management. Prepared by the Staffs of the International Monetary Fund and the World Bank, March 21, 2001. International Monetary Fund. 2001. Government Finance Statistics Manual 2001(GFSM 2001). Prepared by the Statistics Department of the International Monetary Fund, December 19, 2001. International Monetary Fund and The World Bank. 2003. Guidelines for Public Debt Management, Washington, D. C. International Monetary Fund. 2010. Government Finance Statistics Yearbook 2010, Washington, D.C. Lucas, Jr., R. E. & N. L. Stokey. 1983. “Optimal Fiscal and Monetary Policy in An Economy Without Capital.” Journal of Monetary Economics, 21(1): 55-93. Missale, A. 2000. “Optimal Debt Management with a Stability and Growth Pact.” Public Finance and Management, 1(1), pp.58-91. Murray, A. & W. Giles. 2009. “Fiscal Rules OK?” Presented at the liberal think tank of CentreForum held in London, January 2009. Nordhaus, D. C. 1990. “The Political Business Cycle.” Review of Economic Studies, 24(130): 169-190. Organization for Economic Cooperation and Development. 2002. “OECD Best Practices for Budget Transparency.” OECD Journal on Budgeting, Vol.2002/1, OECD Publishing, Paris, pp.7-14. Organization for Economic Cooperation and Development. 2010. Central Government Debt: Statistical Yearbook 2010, OECD Publishing, Paris. Organization for Economic Cooperation and Development. 2010. “Fiscal Sustainability: the Contribution of Fiscal Rules.” OECD Economic Outlook, No.72, December 2002, OECD Publishing, Paris. Organization for Economic Cooperation and Development. 2011a. OECD Economic Outlook, No.89, May 2011, OECD Publishing, Paris. Organization for Economic Cooperation and Development. 2011b. “Fiscal Consolidation: Targets, Plans and Measures.” OECD Journal on Budgeting, Vol.2011/2, OECD Publishing, Paris, pp.15-67. Organization for Economic Cooperation and Development. 2012. OECD Economic Outlook, No.91, May 2012, OECD Publishing, Paris. Office of Management and Budget. 2012. Budget of the United States Government- Fiscal Year 2013, U.S. Government Printing Office, Washington. Patinkin, D. 1949. “The Indeterminacy of Absolute Prices in Classical Economic Theory.” Econometrica, 17(1): 1-27. Ricardo, D. 1951. The Works and Correspondence of David Ricardo. Vols. 1 and 4, ed. Piero Sraffa. Cambridge: University Press for the Royal Economic Society. Russek, F. S. 1985. “Measure the Federal Debt and Deficit: Adjustments and Rationales.” The Congress of the United States Congressional Budget Office, April 1985. Smith, A. 1976. An Inquiry into the Nature and Causes of the Wealth of Nations. Vol. 2, ed. Edwin Cannan. Chicago: University of Chicago Press. Shick, A. 2009. “Crisis Budgeting.” OECD Journal on Budgeting, Vol.2009/3, OECD Publishing, Paris, pp.1-14. Shick, A. 2010. “Post-Crisis Fiscal Rules: Stabilising Public Finance while Responding to Economic Aftershocks.” OECD Journal on Budgeting, Vol.2010/2, OECD Publishing, Paris, pp.1-17. Say, Jean-Baptiste. 1867. A Treaties on Political Economy; or the Production, Distribution, and Consumption of Wealth, trans. C. R. Prinsep. Philadelphia: J. Lippincott. Shepsle, K. A. & B. R. Weingast. 1984. “When Do Rules of Procedure Matter? ” The Journal of Politics, 46(1): 206-221. Tobin, J. 1963. “An Essay on Principles of Debt Management.” in Commission on Money and Credit (ed.): Fiscal and Debt Management Policies, Englewood 107 Cliffs, N.J.: Prentice-Hill, 143-218. Uctum, M. & M. Wickens. 2000. “ Debt and Deficit Ceilings, and Sustainability of Fiscal Policies: An Intertemporal Analysis.” Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, Vol. 62(2), pp.197-222, May. Wanna, J. 2010. “The Work in Progress of Budgetary Reform.” inWanna et al. ed. The Reality of Budgetary Reform in OECD Nations: Trajectories and Consequences (Edward Elgar, UK), pp.281-298. Woodford, M. 1996. “Control of the Public Debt: A Requirement for Price Stability?” Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 5684, July 1996. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/64115 | - |
dc.description.abstract | 公共債務之管制,為財務管理中相當重要的一環。近幾十年來,世界各國為增強政府債務之管控與運用,因而逐步發展相關法令與政策加以規範。現行規範臺灣中央與地方政府公共債務之法規為《公共債務法》,公債法將各級政府舉債上限一體規範,無論總量或流量皆納入本法管制範圍內。
本研究開始先回顧我國公債法之歷史沿革與公共債務之內涵,包括立法修正背景與演變、公共債務之定義與衡量。透過參酌IMF、OECD、EU等國際組織與美國、英國、德國等先進國家之經驗,探討我國公共債務之內涵是否與國際接軌,俾對國際潮流有所觀照及借鏡。其次,討論債務上限規定中,分子(長期或短期債務)與分母(GDP、GNP或歲出預算)之意涵、中央與地方政府債限之分配、法規強制力等議題,以瞭解公債法於我國各級政府適用情形與未來修正之方向。 本研究結果發現,我國現行公債法並未將或有負債、公營事業負債以及舉新還舊產生之債務列入債務規範,與IMF、OECD與EU之作法相符。公債法將公共債務區分為一年以上非自償債務與為國庫收支調度產生之未滿一年債務,然而國際對於政府債務之計算並無區分長、短期債務與債務是否具有自償性。依債務定義之不同,我國「隱藏性債務」中具自償性債務與非營業基金舉借之債務,按公債法並未納入債務規範中,此部分與國際作法不符。本研究建議債務之定義宜作明確及周延之規範,並參考國際間計算的方式,不僅與國際標準接軌,並可提高政府債務及預算的透明度,對債務數值也較為客觀,以免造成政府真實債務評核結果發生偏頗,誤導公眾認知且有礙國家財政之健全與經濟之發展。 EU於2012年3月通過之《穩定、協調暨治理條約》,即為滿足修訂後的《穩定暨成長協定》所界定之「國家具體的中長程目標」-結構性赤字不得超過GDP 0.5%。在債務規範上,則要求其成員國立法規範超過GDP 60%之公共債務,每年應有削減5%之義務。政府訂定中長程財政目標之作法,為各國債務措施改革的主要趨勢之一,而未來是否能發揮成效,端看監督與懲罰之機制有無落實。 2012年3月28日,我國財政部重新研擬公債法修正草案,經參酌各方意見後,將地方財政情形與財劃法之修正方向一併納入考量,期待新版公債法能獲得朝野共識。在公債法相關修正法案與配套措施尚未通過以前,財政部為因應公債法未能如期通過衍生之問題,已研擬改制後直轄市適用現行公債法之因應措施,暫時適用原直轄市、縣(市)債限之規定辦理。縣市改制後之直轄市及各地方政府,宜先行開源節流並提昇財政紀律,才是根本解決地方政府財政問題的關鍵。 | zh_TW |
dc.description.abstract | The control of public debt is very important in financial management. In recent decades, countries around the world gradually developed relevant laws and policies to enhance debt management. “Public Debt Act,” is the regulation concerning public debt of the central and local government, stipulates that all levels of government debt ceiling, regardless of the total debt or debt flows are included in the scope of control of this Law.
This thesis begin with a literature review on the historical evolution of the Public Debt Act and the connotation of public debt, including the background and evolution of legislative amendments, as well as the definition of public debt and measurement. Referring to the IMF, the OECD and other international organizations, as well as the experience of the United States, the Great Britain, Germany and other advanced countries, this thesis further explores the connotation of the similarities and differences between Taiwan and the international public debt, and hopes to gain more knowledge via the international trend. Furthermore, this thesis also explores the meaning of the numerator and denominator in the debt ceiling, central and local government debt limit distribution, as well as regulations mandatory, and thus the understanding of the Public Debt Act applies to the case at all levels of government in Taiwan, and the future course corrections. The results of this study finds that the scope of the Public Debt Act in Taiwan is not included in contingent liabilities, in public enterprises liabilities, and in ju xin zhai huan jiu zha (cite the new debt subordinate the old debt), and the above practices are in line with the IMF, OECD and EU. Under the Public Debt Act, debts divided into more than one year of non-self-liquidating debt and debt of less than one year. However, for the calculation of government debt does not distinguish between long and short-term debt and debt whether self-liquidating internatinally. According to the definition of public debt, Public Debt Act is not included in the “hidden debt” with the self-liquidating debt and borrows of non-operating fund of the debt, which in this section is inconsistent with international practice. This study suggests that the definition of debt should be clearly and exhaustively specified, with reference to the International Computing, not only in line with international trends, but also to improve the transparency of government debt and budget, to make the value of debt more objective, to avoid causing government debt assessment biased, to avoid misleading the public awareness and hindering the state's financial soundness and economic development. On 2nd March 2012, the 25 EU members signed the new Treaty on Stability, Coordination and Governance (TSCG). On deficit-rules, it requires participating countries to respect “the golden rule”, defined as limiting the annual structural deficit of the general government to below 0.5 percent of GDP. On debt-rule, it requires its members to incorporate into their national legal system an obligation to cut 5 percent of that part of their public debt which is exceeding 60 percent of the GDP annually. Setting “the medium term objective” (MTO) is the main trends of the reform of the national debt measures. Whether it can be effective in the future, depends on the mechanism of supervision and punishment can be implemented or not. March 28th, 2012, the Ministry of Finance of R.O.C, by reference to the views of all parties, re-drafted of the Public Debt Act amendment and looked forward to the new version of the Public Debt Act to get the ruling and opposition parties to support. Before the adoption of the amendment and supporting measures of the Public Debt Act, the municipalities after the reform of the issues arising from the new version of the Public Debt Act failed to pass, the Ministry of Finance resolution of provisional application of the original municipalities, counties (cities) of the debt limit. After the reform, local governments of municipalities, counties and cities should cut costs and improve fiscal discipline, which is the fundamental key to solve the financial problems of local government. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T17:30:39Z (GMT). No. of bitstreams: 1 ntu-101-R99322018-1.pdf: 1638080 bytes, checksum: 9a22e339633932835de664d1d53f5917 (MD5) Previous issue date: 2012 | en |
dc.description.tableofcontents | 謝辭……………………………………………………………………Ⅲ
中文摘要………………………………………………………………Ⅴ 英文摘要………………………………………………………………Ⅶ 第一章 緒論…………………………………………………………01 第一節 研究背景與目的…………………………………01 第二節 研究方法與構……………………………………04 第三節 文獻回顧…………………………………………06 第二章 我國公共債務法之歷史沿革………………………………17 第一節 公共債務法之制度沿革…………………………17 第二節 各級政府債務之歷史趨勢………………………22 第三章 公共債務之定義與衡量……………………………………33 第一節 國際公共債務之定義與衡量……………………33 第二節 我國公共債務之內涵與國際比較………………50 第四章 我國債務上限規定之爭議…………………………………59 第一節 最適債務上限之設定……………………………59 第二節 中央與地方政府債限之分配……………………65 第三節 債務上限之強制力………………………………76 第五章 結論…………………………………………………………89 第一節 研究發現…………………………………………90 第二節 未來展望…………………………………………95 參考文獻……………………………………………………………99 壹、中文部分……………………………………………99 貳、英文部分……………………………………………103 附錄一 公共債務法修正沿革……………………………………109 附錄二 民國99年公共債務法修正草案條文對照表……………116 附錄三 93∼99年度縣(市)政府債務負擔表-債務比率……131 附錄四 93∼99年度鄉(鎮、市)政府債務負擔表-債務比率138 | |
dc.language.iso | zh-TW | |
dc.title | 我國公共債務法之研究 | zh_TW |
dc.title | The Study of Public Debt Act | en |
dc.type | Thesis | |
dc.date.schoolyear | 100-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 郭昱瑩,方凱弘 | |
dc.subject.keyword | 公共債務法,債務上限,或有負債,結構性赤字,隱藏性債務,自償性, | zh_TW |
dc.subject.keyword | Public Debt Act,debt ceiling,contingent liabilities,structural deficit,hidden debt,self-liquidating, | en |
dc.relation.page | 144 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2012-08-16 | |
dc.contributor.author-college | 社會科學院 | zh_TW |
dc.contributor.author-dept | 政治學研究所 | zh_TW |
顯示於系所單位: | 政治學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-101-1.pdf 目前未授權公開取用 | 1.6 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。