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    题名: 道路基金收支保管及運用永續經營探討—以桃園市政府為例;Discussion on Safekeeping and Utilization of Road Fund Revenue and Expenses - Taking Taoyuan City Government as an Example
    作者: 簡雪年;Jian, Shiue-Nain
    贡献者: 土木工程學系在職專班
    关键词: 道路基金;非營業基金;特種基金;道路修護費;道路挖補費;road fund;non-business fund;special fund;road maintenance fee;road digging fee
    日期: 2018-01-30
    上传时间: 2018-04-13 10:47:51 (UTC+8)
    出版者: 國立中央大學
    摘要: 道路基金是屬於政府特種基金之一,主要收入來源為「道路修復費」及「道路挖補費」,在都市化逐漸成熟的城市中,現許多縣市陸續推動「路平專案」及「共同管道」,欲使道路挖補的頻率降低,因此,道路基金之收入來源將逐漸減少,然而,桃園市既然已採收取相關費用而成立道路基金,提供人民更良好的道路服務品質乃是桃園市政府之義務。
    本研究係透過相關法令及桃園市道路基金收入支出及績效作歸納分析,並提出透過爭取中央預算、修訂桃園市道路基金收支保管及運用辦法、定期滾動檢討基金執行、固定培養人才、並將道路業務納入內部控制等精進作為來維持桃園市道路基金之永續發展,同時藉由內部稽核與外部稽核,並透過透明化資訊平台的建立,提高民眾對於政府監督的參與性,使得基金的運作更佳清楚及良好。

    關鍵字:道路基金、非營業基金、特種基金、道路修護費、道路挖補費;Road Funds are one of the government special funds. The major sources of income are "Road Maintenance Fees" and "Road Drainage Charges." Among the increasingly urbanized cities, many counties and cities have successively promoted "Lupine Project" and "Common Pipelines However, since the Taoyuan Municipality has already collected the relevant fees and set up a road fund to provide people with a better road service, the quality of service of the Taoyuan Municipal Government obligation.
    Through the relevant laws and regulations and the revenue and performance of the Taoyuan City Road Fund, this study summarizes and proposes that the central government budget for the amendment of the Taoyuan City Road Fund Revenue and Expenditure for the safekeeping and application of regular roll review of the implementation of the Fund, fixed personnel training, and will The incorporation of the road business into the continuous improvement of the road fund in Taoyuan City through incorporation of internal control, etc. At the same time, through the internal audit and external audit, and through the establishment of a transparent information platform, the public′s participation in government supervision is enhanced and the operation of the fund Better clear and good.

    Keywords: road fund, non-business fund, special fund, road maintenance fee, road digging fee
    显示于类别:[土木工程學系碩士在職專班] 博碩士論文

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