特別收入基金之設置與運作：兼論疾病管制署之特收基金

Abstract

本文旨在探討我國中央政府特別收入基金（以下簡稱特收基金）之設置與運作，以預算體系之複雜性為開端，探討特收基金制度對我國預算體系帶來什麼樣的影響。並且，文中進一步以文獻梳理出的評估架構，檢視過去數年對抗COVID-19疫情時，必然受到甚鉅影響的衛生福利部疾病管制署（以下簡稱疾管署）特收基金－「疫苗基金」與「預防接種受害救濟基金」。 透過檢視特收基金之設置與運作，本文試著回應有關基金之設置必要性、財源與收支概況、基金負擔與成效、委員會之遴選與運作、基金目的與專款專用，以及立法監督與審計查核等議題。研究方法採用次級資料分析，以國內外學術文獻作為實證基礎，並輔以半結構式訪談，用以強化與嚴謹有關特收基金，包括疫苗基金與預防接種受害救濟基金之政策建議，避免論述與事實脫節。 研究發現，特收基金在制度上以特定收入供特殊用途運作，用以確保政務運作之不間斷與預算之穩定性。然在實際運作中，部分基金存在設置目的不明確、缺乏獨立於普通基金之特定收入來源、過度仰賴國庫撥補、累積大量餘額未繳庫，以及支出用途與公務預算計畫相似等，有違指定用途及專款專用制度之情形。此外，疫苗基金與預防接種受害救濟基金，作為傳染病防治之重要財源，兩者皆具備明確、特定的特殊政務，尚稱合宜。惟疫苗基金之特定財源自成立以來皆仰賴公務預算撥補，並且另以菸捐作為財源之穩定性相對不足，現行預算規模亦難以負擔常規疫苗支出。 綜上所述，本文之研究發現與建議包括： 一、特收基金依據指定用途之設計，能有效提升政府之回應性，惟制度在運作時仍須考量預算規模以及是否專款專用。 二、特收基金之運作雖具有相當彈性，惟須審慎設置，並確保其特定用途範疇。即使部分特收基金之設置具有政治意義，也應避免淪於廣泛用途。 三、當特收基金之特定收入太仰賴普通基金撥補時，勢必會受到總預算案之影響，失去作為獨立會計個體的意義。 四、特收基金的支出連年增長，並且政府撥補金額與累存餘額亦逐年增加。 五、特收基金難以針對細緻的用途個別監督，立法院於預算審議時，相較起普通基金部分來得寬鬆，機關應遵嚴守財政紀律。 六、為增進特收基金之資訊透明與可近性，審計部宜評估建構特收基金專區或資訊儀表板之可行性，以促進公民參與及媒體監督。 七、疾管署管理之疫苗基金，運作尚稱合宜。惟尚乏穩定、獨立之特收財源，並且基金規模面臨難以負荷常規支出，宜審慎評估是否爭取新興財源，或積極公開捐款資訊。 八、疾管署管理之預防接種受害救濟基金，運作尚佳，其管控累存餘額之規範值得其他特收基金參考。

This study discusses the establishment and operation of Taiwan's central government Special Revenue Funds. Beginning with the complexity of the budgetary system, it examines how this complexity impacts the overall government budget. Furthermore, drawing on an evaluation framework derived from a literature review, the study analyzes two Special Revenue Funds managed by the Taiwan Centers for Disease Control: the Vaccine Fund and the Vaccine Injury Compensation Fund. These two funds played a significant role during Taiwan’s response to the COVID-19 pandemic in recent years. By discussing how these funds are established and managed, the study addresses key issues including the necessity of fund establishment, sources of revenue and expenditure, financial burden and performance, the selection and functioning of oversight committees, whether the funds are used as earmarked, and how they are monitored by the legislature and auditors. The research uses secondary analysis of academic sources, both domestic and international, and is supported by semi-structured interview. This helps ensure that the analysis and policy suggestions—especially for the Vaccine Fund and the Vaccine Injury Compensation Fund—are based on evidence. Findings reveal that special revenue funds are generally designed to earmark specific revenues for particular public purposes, thereby supporting continuity in policy implementation and ensuring budgetary stability. However, some funds have unclear goals, lack fixed revenue sources, rely on general fund transfers, maintain large unspent balances, and have spending patterns similar to general programs—raising concerns about whether they are truly being used for special purposes. On the other hand, the Vaccine Fund and the Vaccine Injury Compensation Fund are more aligned with their earmarking goals of supporting disease prevention. Still, the Vaccine Fund has always depended on budget transfers and Tobacco Health and Welfare Surcharges, which are not stable enough to sustainably support routine vaccine expenditure. In conclusion, the study offers the following suggestions: 1.Special revenue funds are set up for specific purposes and can help the government respond more effectively. However, operating these funds requires attention to budget size and designated use. 2.While these funds offer flexibility, they should be created carefully. The designated purposes must be clearly defined, even if the fund has political motivations, to avoid being used for irrelevant purposes. 3.If a special revenue fund relies too heavily on transfers from the general fund, it may be affected by the annual budget process and lose its independence as a financial unit. 4.Expenditures from special revenue funds have grown year by year, along with increases in transfers from the general fund and accumulated balances. 5.Since it is difficult to monitor how every expenditure is used, these funds often lack sufficient oversight from the Legislative Yuan compared to general funds. Therefore, bureaucrats should strictly adhere to fiscal discipline. 6.To enhance transparency and public access to information on special revenue funds, the National Audit Office could consider establishing a dedicated section or dashboard to facilitate public engagement and media oversight. 7.The Vaccine Fund managed by the Taiwan CDC is generally functioning well. However, it lacks stable and independent revenue, and its current budget is insufficient to cover routine program and administrative expenditures. It’s worth considering new funding sources or making donation information more accessible to the public. 8.The Vaccine Injury Compensation Fund, also managed by the Taiwan CDC, has been operating effectively. Its rules for managing accumulated balances could serve as a useful reference for other special revenue funds.