The study of the issues and improving strategies for the local government finance (village, town and city) – a discussion of Chang Hwa county finance is included.

• Main Authors: Shu-Li Tu, 凃淑荔
• Other Authors: Chu-Yang Chien
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/31596650728157758930

碩士 === 國立雲林科技大學 === 會計系研究所 === 97 === Over the past dozen years, the revenue and expenditure of local government finance (village, town and city) in Taiwan has been seriously losing its balance. The situation of over expenditure has become worse and worse while the unpaid debt still remaining huge. The key factor of Taiwan’s local government finance issue is mainly the uneven distribution of the finance rights among all government finance hierarchies as well the local resources. The local government finance is commonly in distress. With regard to the revenue of local government finance, it is very insufficient due to the unfair distribution of reallocation funds, unmature subsidiary system, cancellation of inappropriate tax exemption measure, fixed tax rate, inadequate own financial resources and uneven distribution of tax sources. In terms of the expenditure, the welfare expense is widely abused and the personal expense is excess due to political factor “central government treats and local government pays”. This has put the local government finance in a difficult position. In addition to that, the local government has an improper debt financing and is lack of financial discipline which has created further problems to the local government finance. Since the revenue of the overall finance is insufficient, the local government finance will not be able to solve the finance issue if it continuously relies on central government to revise the financial and subsidiary systems and expand the scope of distribution of reallocation funds to increase local financial sources, or expects central government to assist the local government in handling debts. In the meantime, the local government must change its previous attitude about depending on the central government’s subsidiary to make effort and innovation in order to improve its self-responsibility of finance. To increase revenue, it is recommended to reasonably adjust tax, realize the payment for actual users, reorganize and establish local public facilities and enhance the management of public property; for the expenditure reduction, it is recommended to lower personnel expense, implement strict budget planning, encourage civilian to participate in the public facility establishment to reduce the local government’s financial burden. The finance is the foundation of public affairs and the improvement of the independence of local finance depends on the mature local financial system. The mature local finance is the goal that the local government has been working hard to reach and it is also the direction of future effort. Indeed, if the local government can effectively improve the independence of local finance at the current difficult situation, go through with the financial discipline and implement the increasing income and reducing expense strategy, the root problems of local government finance should be resolved. Key word: local government finance, independence of local government finance, financial discipline, increasing income and reducing expenditure