我國地方政府永續環境施政表現影響因素之研究;A Study of Factors Influencing the Sustainable Environmental Governance Performance of Local Governments in Taiwan

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题名:	我國地方政府永續環境施政表現影響因素之研究;A Study of Factors Influencing the Sustainable Environmental Governance Performance of Local Governments in Taiwan
作者:	詹雅鈞;Chan, Ya-Chun
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	永續發展;地方政府;預算執行率;自籌財源;sustainable development;local government;budget implementation rate;self-raised financial resources;education level
日期:	2024-07-12
上传时间:	2024-10-09 15:33:30 (UTC+8)
出版者:	國立中央大學
摘要:	本研究以2019至2022年臺灣環境保護聯盟辦理的直轄市、縣市政府永續環境施政評量結果，評量結果等級轉換為分數，探討地方政府永續施政表現之影響因素，分別以財政面，預算執行率、自籌財源比率為指標；非財政面，以民眾與公教人員教育程度為指標。預算執行率為衡量政策達成能力指標之一，政府所編列之預算是否妥善按時執行完畢，可能影響永續發展施政表現；為達到各地方政府重視之永續發展目標，必須先提升財政自主能力，才能掌控所推動之政策；為使政策推動順遂以達永續發展目標，公務人員與一般民眾間是否能夠溝通無礙成為關鍵，採用大專及以上教育程度為基準；因此假設三項變數與永續施政表現為正相關。因縣市間差異較大，因而將全國22縣市區分為六都組及非六都組。研究發現，非六都中，僅自籌財源比率與地方政府永續施政表現具有顯著正相關，與假說相符，其餘皆無明顯關係六都中一般政務支出執行率與地方政府永續施政表現具有顯著負相關其餘皆無明顯關係各地方政府之執行率與本研究假說不符原因可能為施政計畫規劃之預算事前考慮不周或與永續發展目標較無關聯六都之自籌財源及各地方政府之教育程度不符合假說的原因還需未來研究深入探討。;This study utilized the results of the Sustainable Environmental Governance Assessment conducted by the Taiwan Environmental Protection Union from 2019 to 2022, converting the assessment results into scores to explore the influencing factors of local government′s sustainable governance performance. Financial indicators included budget execution rate and self-raised revenue ratio, while non-financial indicators included the education level of the general public and civil servants. Budget execution rate serves as one of the indicators for measuring policy implementation capacity, indicating whether the government′s allocated budget is properly executed on time, which may affect sustainable development governance performance. To achieve the sustainable development goals valued by local governments, it is necessary to first enhance financial autonomy to control the policies being implemented. Smooth communication between civil servants and the general public becomes crucial for policy implementation towards achieving sustainable development goals, with higher education level serving as a benchmark. Hence, it is hypothesized that these three variables are positively correlated with sustainable governance performance. Due to significant differences among counties and cities, the 22 administrative regions of Taiwan are divided into six metropolitan areas and non-metropolitan areas. The study found that among non-metropolitan areas, only the self-raised revenue ratio has a significant positive correlation with local government′s sustainable governance performance, consistent with the hypothesis, while others show no significant relationship. Among metropolitan areas, only the general government expenditure execution rate exhibits a significant negative correlation with local government′s sustainable governance performance, while others show no significant relationship. The discrepancy in execution rates among local governments does not align with the hypothesis of this study, possibly due to insufficient consideration in budget planning regarding policy relevance to sustainable development goals. The reasons for the discrepancy between self-raised revenue in metropolitan areas and the education level of local governments need further investigation in future studies.
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