我國地方財政管理之研究－兼論南投縣實例

• Main Author: 蔡珍珍
• Other Authors: 廖俊松
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/43295109526856721773

碩士 === 國立暨南國際大學 === 公共行政與政策學系 === 92 === In the 80s, the tide of "governmental reform" swept the world and our countrywas likewise affected by it. What''''''''s more, local governments on this island, being partof the whole bureaucratic system, have lately confronted problems of social pluralism,financial difficulties, impacts of the governmental reform, administrative difficulties,the problem of promoting administrative efficacies, or the adjustment of traditionalbureaucracy. In these regards, reestablishing a modernized local government will be apressing engagement. In order to achieve the "local government reform," finance is the key becausefinance is the "mother of bureaucracy." Appropriate amount of funds is alwaysneeded to successfully implement government policies. The local governmentshowever have always the financial difficulties of not being able to pay their civilservants and give out annual bonus on regular basis. I aim to study the ways ofimproving the financial problem by means of two approaches: literature analysis andinterview. The purpose of my study is first to understand the theory of localgovernment finance, the principle and the management of financial division and theanalysis of the present local governments'''''''' financial situations, then to infer origins ofthose financial difficulties. Secondly, the connections and the changing historybetween new theories of public management and local governmental finance will beintroduced. Following this, with the attempt of the strategic management, the internalmanagement and the external management in the new theory of public management,the independence of local governmental finance can be achieved by looking forsolutions for the problems in the bureaucratic system and its implementation. Lastly,Nantou County will be exemplified for the analysis of the improvement of the countygovernment financial situation, and for the understanding of the origins of its chronicdifficulties, so as to propose the solution for the local government financial difficultiesbased on the functions of the new theory of public management.