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    Title: 各級政府公務人力結構與人事支出之研究
    Authors: 陳果廷
    Contributors: 周麗芳
    陳果廷
    Keywords: 政府人事費
    公務人力資源
    Date: 2003
    Issue Date: 2009-09-18 10:55:20 (UTC+8)
    Abstract: 近年來政府財政狀況日亦艱困,有效控制支出成長,降低政府的經常性支出比重,已是世界各國因應時代變遷及國家未來發展不可或缺的一環。而政府的經常性消費支出通常佔政府支出七成以上,其中又以人事支出為最大宗,因此如何有效的控制人事支出,避免惡性膨脹,就成了政府再造十分重要的目標。因此,針對影響政府人事費變化的各項因素加以探討即為本文主要的研究目的。

    本研究發現我國公務人力最大的問題並不在於數量規模的大小,而是結構上產生了許多的問題:全職人員長期以來均佔有相當大的比重,契約性人力並未受重視;地方政府人力配置不論是行政機關公務員、教師、或警察配置上均不利於人事成本的有效控制。特別值得注意的是我國公務人力的平均年齡似有較為偏低的現象,形成政府退撫支出的沉重負擔。

    在人事費的支用上,本文發現,近年來人事費成長快速主要是受到退撫保險支出大幅膨脹的影響,另外職務列等的改變與職務性質(教師、警察、一般公務員之比例)的變化也是影響地方政府人事支出成長的原因。相較於世界各國我國較值得注意的是,我國公務員與民間薪資水準差距似有較為偏高的現象,未來應多注意我國公部門薪資水準外在衡平性的問題。

    藉由本研究的發現,希望能提供政府未來決定各項人事費支用時基本的資訊,以納稅人的利益及政府財政狀況為優先考量,逐步地有效控制人事支出。

    關鍵詞:政府人事費、公務人力資源。
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    Description: 碩士
    國立政治大學
    財政研究所
    90255009
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0090255009
    Data Type: thesis
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