Study of Autonomy of Local Government Finance－An Example of Taoyuan County Government

• Main Authors: LIN‚FU-CHANG, 林福昌
• Other Authors: Dr.ZHANG‚GUO-SHENG
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/36956564314315407239

碩士 === 開南大學 === 公共事務管理學系 === 96 === Finance is the foundation of public affairs. To successfully promote public policies depends on great expenditure of budget, which requires financial income. In the long past, the finance of our central and local governments has been highly centralized. The insufficient income or lack of autonomy in finance has been bothering the local governments. Therefore, it is an important issue to develop autonomous financial sources for local governments in recent years. In general, financial autonomy can be divided into revenue income autonomy and revenue expenditure autonomy. In accordance with Article 6 of Budget Act, the term "annual revenues" shall refer to all revenues during a fiscal year, excluding debt raising and revenues from the surplus from the previous fiscal year. The revenue autonomy refers to the amount of the own revenues. The higher the amount is; the higher the financial autonomy is. The main goal, as a result, of local governments supervisors, is to expand the autonomy of finance. The financial income of local governments in Taiwan is in accordance with Government Revenue and Expenditure Jurisdiction Demarcation Act in proportion for central and local governments. The Act is partial to central government and local governments have lower revenues. Agriculture in Taoyuan County has been transforming itself to delicate leisure agriculture. Good examples include lotus farm village views in Guangying Town and Xinwu Town. After initiation of Qinpu Station of Taiwan High Speed Rail, people see good business opportunities. If we can combine the delicate agriculture and the mausoleum of Late President Chiang Kai-shek in Cihu, places behind Cihu, mausoleum of Late President Chiang Ching-kuo, Window on China Theme Park, Jiaobanshan and divine tree in Lalashan, etc from points to surface, we will be able to create more autonomous financial sources for Taoyuan County.