A Study of Situation and Allocation on Each Governmental Level after Reduced Province Level

• Main Authors: Cheng, Hsiu-Er, 鄭秀娥
• Other Authors: Yeh, Jin-Cherng
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/19491898511472661031

碩士 === 淡江大學 === 會計學系 === 86 === The fiscal deficit at each governmental level has increased since 1989, however they can not find any good alternative. Meanwhile the central government policy for refining Taiwan Provincial Government is in process. However, to date either the central government or provincial government has worked out any specific program relevant to demarcation of revenues and expenditure allocation upon refining provincial government. Therefore, people only can think the impact of fiscal situation based on the consensus reached at the National Development Convention. This study based upon System Dynamics. The system structure contains six subsystems: the national aggregate resources sector, the central sector, provincial sector, municipal sector, country/city sector, town sector. Base on the relationships among subsystems and its environment, this study proceeded with simulation after having established two schemes (that is all the revenues and expenditure of provincial government shall be shifted to the central government or county/city governments). The results in simulation show: (1) Where the revenues and expenditure of provincial government are shifted to the central government upon refining provincial government, it would cause decline in the GNP, the increase in deficits at each governmental levels as well as the increase in total deficits of government; (2) Where the revenue and expenditure of provincial government of provincial government are shifted to county/city governments upon refining provincial government, it would bring forth increase in the GNP, increase in deficits at each governmental levels as well as increase in total deficits of government; (3) In refining provincial government would cut down its expenditure which might slow-down in the increase in deficits; whereas the increase in deficits will still not be avoided even thought expenditure on social welfare and education/culture is reduced by 20%; (4) The draft of revisions to part of Law governing Demarcation of Revenues and Budget Allocations which was passed by the Executive Yuan on March 26, 1998 revealed that the draft can contribute to improvement in the fiscal conditions of local governments, but it can not reduce total deficit and would have no much impact upon the GNP.