| Summary: | 碩士 === 國立暨南國際大學 === 社會政策與社會工作學系 === 91 === This study is focusing on the distribution of authority and finance within the central-local relations of welfare departments in Taiwan. First of all, we draft an ideal type based on two dimensions of authority and finance as an analytic tool for classifying varied types of central-local relations. This ideal type includes self-supporting, equal-partnership, subordination, and project-guided. There are two methods we adopt to do the research. The first is content analysis of qualitative research, analyzing in detail important national policy conferences, laws and regulations, and policy statements. The other is secondary data analysis, to see finance distribution between central and local governments through budget after 1990. The purpose of research is to clarify changing patterns of central-local relation especially after Taiwan’s democratization.
The materials we are using include the Constitution and its amendments, the National Development Conference, the National Social Welfare Conference, the Local Government Institution Law, the Finance Revenue and Expenditure Law, the Local Tax Law. According to the analysis, we find that the increasing autonomy and a more active role of local governments seem a national consensus, though there is still a question on how to make it work.
At the aspect of finance distribution, we formulate two indicators, namely the income-independent rate and the expenditure-autonomy rate. We find that Taichung city, Keelung city, Hsinchu city, Chiayi city, Taipei county, Taoyuan county, Kinmen county belong to the self-supporting category; Taipei city, Kaohsiung city belong to the equal-partnership category; Hsinchu county, Miaoli county, Nantou county, Taichung county, Changhua county, Tainan county, Lienchiang county, Chiayi county belong to the subordination category; and Yilan county, Yunlin county, Penghu county, Taitung county, Hualien county, Pingtung county belong to the central-helped category, which is a revision from our original ideal type.
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