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    题名: 資本支出計畫執行成本效益分析之評估：以我國營業基金為例
    The Evaluation of the Implementation of Cost-Benefit Analysis on Capital Expenditure Projects;A Case Study of Enterprise Funds
    作者: 郭昱瑩
    Kuo, Yu-Ying
    关键词: 資本支出計劃;成本效益分析;營業基金
    Capital ExpenditureProject;Cost-Benefit Analysis;Enterprise Fund
    日期: 2004-03
    上传时间: 2017-11-14 17:45:39 (UTC+8)
    摘要: 財政困窘與經濟失衡之際，政府對於資本支出計畫往往抱持雙重態度，一則希望藉由公共投資或公共建設等資本支出計畫的投入以刺激景氣復甦，然而，另依方面由於資本資出計畫通常需要大量資金，囿於財政困難之考量，政府可能希望樽節之資本支出計畫的鉅額投資，此兩種態度競逐下，資本支出計畫的優劣順序與評比相形重要，「預算法」、「總預編制原則」與 「中程計畫預算編制辦法」等皆歸定資本支出計畫評比執行成本效益分析，以為資本支出計畫評比之依據，惟成本效益分析執行的內容與品質較少被探究，本文因而以此為出發點，加諸營業基金之編列往往因監督困難而備受爭議，故本研究聚焦於營業基金資本支出計畫執行成本效益分析的評估，為求審慎評估成本效益分析執行的內容與品質，將依據文獻所載有關成本效益分析硬有之執行內容與步驟，詳細檢視我國預算書與其中的「資本支出計畫成本效益分析綜計表」，提供兼顧實務與規範之建議，目的是希望藉由本研究評估資本支出計畫間合理的評比，以決定資本支出計畫執行的優先順序，回歸本質而言，仍是務求將政府的每一分錢用於刀口上。
    Encountering fiscal stress and economic unbalance, the government usually holds dual attitudes towards capital expenditure projects. On one hand, the government might attempt to stimulate the economic recovery by virtue of public investment or construction. While, on the other hand, due to ”substantial investment,” the government might intend to save the huge capital expenditure for the sake of fiscal balance. Under the dual attitudes, the evaluation of capital expenditure projects gains its significance. In Taiwan, budget related laws have regulated the implementation of cost-benefit analysis for evaluation capital expenditure projects, but the content and quality of cost-benefit analysis have attracted less attention. Additionally, since enterprise funds have long been controversial because of monitoring difficulties, the study will focus on the evaluation of the implementation of cost-benefit analysis on enterprise funds. It is hoped that the study can shed light on the evaluation of the implementation of cost-benefit analysis, and further provide reasonable basis for determining the relative importance of various capital expenditure projects.
    關聯: 公共行政學報, 10, 1-24
    数据类型: article
    显示于类别:[公共行政學報 TSSCI] 期刊論文

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