直轄市財政狀況研析及改善方案之探討-以桃園市為例;Research on the Financial Situation and Improvement Strategies of Special Municipality: The Example of Taoyuan City

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题名:	直轄市財政狀況研析及改善方案之探討-以桃園市為例;Research on the Financial Situation and Improvement Strategies of Special Municipality: The Example of Taoyuan City
作者:	鍾秉辰;Zhong, Bing-Chen
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:	直轄市財政;地方財政健全指數;政府審計;Municipal Finance;Local Financial Soundness Index;Government Auditing
日期:	2024-07-23
上传时间:	2024-10-09 15:34:09 (UTC+8)
出版者:	國立中央大學
摘要:	桃園市於2014年底升格直轄市，成為臺灣第六都直轄市，升格後歲入自2015年度之838億餘元逐漸增加至2022年度之1,349億餘元，惟伴隨政府職能擴張及公共建設需求，歲出亦由原849億餘元增加至1,346億餘元。預算規模持續成長，而觀察近8年度歲入結構，自籌財源占比呈下降趨勢，中央補助款依存度提高，有待瞭解及評估其整體財政狀況。本研究期許藉由適當財政評估方法，客觀呈現政府決算資料，進而提出相關改善建議，以有效預警並追求地方財政永續發展。經運用近年學者提出之地方財政健全指數來研析各直轄市財政狀況，桃園市預算支應能力表現最優，現金償付能力較須加強。又參採政府審計機關近年地方財政議題審核資料，建議個案應持續精進開源政策措施、貫徹零基預算精神分配計畫資源，並關注潛藏性債務，恪守財政紀律。 ;Taoyuan City was upgraded to a municipality at the end of 2014, becoming the sixth municipality in Taiwan. After the upgrade, Taoyuan′s annual revenue has gradually increased from NT$83.8 billion in 2015 to NT$134.9 billion in 2022. However, along with the expansion of government functions and the demand for public construction, annual expenditures have also increased from NT$84.9 billion to NT$134.6 billion. While the budget scale has continued to grow, an observation of the revenue structure over the past 8 years shows a declining trend in self-generated revenue sources, and an increased dependence on central government subsidies, which warrants further evaluation of the overall financial situation. This study aims to objectively present government final account data through appropriate financial assessment methods, and then propose relevant improvement suggestions, in order to effectively warn and pursue the sustainable development of local public finance. By applying the local public finance soundness index proposed by scholars in recent years to analyze the fiscal status of various municipalities, Taoyuan City shows the best budgetary solvency capability, while its cash solvency ability needs to be strengthened. Also referring to the audit data on local public finance issues by the government audit authority in recent years, the case study suggests that the government should continue to improve revenue-raising policy measures, implement the zero-based budgeting spirit to allocate program resources, and pay attention to latent liabilities, upholding fiscal discipline.
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