A Study on Construction of Rating System of Governmental Fiscal Situation and Application

• Main Author: 林忠敬
• Other Authors: 葉金成
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/11715487167587948394

碩士 === 國防管理學院 === 資源管理研究所 === 86 === Keeping stability has always been the principle of the Financial Policy in our Government. That expenditure is subject to revenue leads to fiscal surplus. In the past years, however, due to the increase of expenditure and the unequally addition of real income revenue resulted in the sharply deteriorated. Usually, the researchers' judgement on financial status is based on the amount of budgetary balance. Nevertheless, the reasons for budgetary balance are not all the same. Especially, the fiscal deficit is always the focus of the viewers. In fact, the reasons for fiscal deficit can be dividend into different level status of finance. This research considered the characteristics of budget revenue and expenditure. Using the concept of capital sources and purpose allocation in financial management, this research separates the structure of revenue and expenditure into pragmatic and dis-pragmatic among government budget. We builds the classification rating system about government financial situations, and further more inputs the actual data of revenue and expenditure among different level government into this rating system to observe the real financial status of Government. Then, this research keys in the fiscal budgetary data (both pragmatic and dis-pragmatic) of different level government to see the general financial situation and score the financial situation among government levels. That will clarify the conditions of debt pressure and twisted financial structure behind the budgetary balance. After analyzing the Government revenue and expenditure data during 71 to 86 year, this research found: 1. The amount of budgetary balance can not indicate the real financial situation. 2. According to the result of evaluation system, Taipei has the best financial status among the government levels (Level Bb: the real income affords the real expenditure); all of the 21 Hsien & City, taking 1996 as an example, the self financial source usually can not afford the general expenditure except Keelung and Tainan City (Level Cb: the real income matches the general expenditure). After borrowing money to make up the gap, ILan, Nantou, Chiayi and Pingtung still have the situation that the total revenue can not afford the need of general expenditure (below the Cc Level: D Level). 3. The financial division of revenue and expenditure among government levels and the decision for the amount of subsidy should based on the financial situation of each government levels.