| Summary: | 碩士 === 國立雲林科技大學 === 會計系碩士班 === 101 === Through investigating the literatures of professions and research results of related issues, we focused on the Jiji Township of Nantou County in Taiwan to undergo case study. We collected data from 1998 to 2011 as our research materials and took advantage of secondary research and in-depth interview(depth interview) to analyze the potential factors that may cause problems to local public finance from balance of revenue and expenditure dimension, election system dimension, legal system dimension, and etc. Research results revealed that although the government of Jiji Township had strived to broaden the sources of the revenue, geographical location, regulations from the government, politics, and etc. are all factors that made it difficult to solve the finance problems. The finance of Jiji Township mainly depends on higher governmental agency. However, the distribution regulations for centrally-allotted tax revenues and project-based block grant systems are inefficient, which caused local financial deterioration. Furthermore, the local election systems are unsound and fail to make the ends meet. Thus the budget scale is still increasing and cause the unbalance of finance, which cause local government be burdened with debts.
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