| Summary: | 碩士 === 國立中興大學 === 法律學系碩士在職專班 === 106 === The government expenditure on public infrastructure can not only activate the economy, but also increase the gross national product. Therefore, in today''s economic downturn and the increase in the number of unemployed population, the government’s expansion public infrastructure expenditure is a feasible solution. When it comes to the construction of infrastructure, as long as it involves government budget expenditures, it must be handled in accordance with the provisions of government procurement. Therefore, the amount of government procurement accounts for a large proportion of the total national expenditure. According to the World Trade Organization estimates, the total amount of government procurement accounts for about 10% to 15% of the gross national product. The amount is very large. In addition, in recent years, the ruling party has spent a huge amount in public expenditure in order to achieve promises in the election campaign or political achievements.
However, when the government invests a large amount on infrastructure , it often fails to make a benefit assessment. That is to say, when various feasibility srudies and research are not done, the blind planning, design and construction will cause the government''s mistakes in policy, which will cause the billions loss. Therefore, the biggest problem of the government is that when the infrastructure funds were invested, the evaluation of the project was not carried out. After the completion of the construction, the Operating and Management planning was not completed. Because the benefits have not been evaluated in advance, and the project after the completion of construction has a gap with the expectations of the people, infrastructure has gradually become “mosquito halls,” publicly constructed facilities that quickly fall into disuse.
Therefore, it is necessary to do the benefit assessment before a public infrastructure expenditure is concerned, and the cost-benefit assessment is mentioned in the Budget Act, Regulations for Preparing Central Government Medium-term Programming Budget and the Government Procurement Act. Therefore, in order to maximize the efficiency of the limited resources, the benefit assessment should be done before the budget implementation. It should be paid attention to, and there should be a certain way of evaluation, which should be provided to an evaluation standard before all branches are allocated funds for public infrastructure.
Thuough the analysis the cases of Taichung City Civil Sports Center, Taichung City Citizen Card and Taichung World Flora Exposition, and other methods, such as the theory, literature, laws and regulations, and so on, it will be discussed and analyzed in order to understand the purpose of investing in infrastructure and policy. Whether the funds required for the realization are effective. At the same time, this paper discusses the supervision of the government budget in advance, in and after the event, and puts forward suggestions to provide references for future decisions.
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