歐盟地方政府支出管理策略及對我國的啟示

EU Local Government spending policies and management and Their Implications for Taiwan

歐盟國家因支出控制得宜，財政改善甚具成效，成為全球的典範。其管理地方政府支出策略相當完整，從訂定預算目標、強化支出責任等政策性大方向策略，到提高支出效率、控制社福支出、改革補助款、加強地方債務管理、調整地方政府規模、及中央地方合作協商等具體性策略，均有助於控制支出。而我國地方政府財政困難的原因，主要在於支出成長率無法有效地控制。近年來經濟成長遲緩，財政收入增加不易，為改善地方財政，勢必在支出上有所節制。為期能確實對國內地方支出有所改善，歐盟國家所採行之支出管理策略，可供我國參採學習。

The effective fiscal reform with appropriate spending controls that European Union (EU) member states have implemented has set a good example to the rest of the world. They have mapped out comprehensive policies for local governments’ spending plans, ranging from laying down strategic directions, such as setting budget targets and increasing the local governments’ responsibilities, to more specific stipulations on such matters as boosting efficiency, controlling expenditure on welfare benefits, revising subsidy programs, managing local debt, streamlining local government, and increasing coordination between central and local governments. All the above measures are designed to control public spending. The difficulties that Taiwan’s local governments are currently facing stem largely from their inability to control increases in expenditure. As the current economic slowdown has made it more difficult for them to increase tax revenues, the only way for them to improve their fiscal situation is through effective control of public spending. It is hoped that Taiwan’s local governments can gain some ideas from the EU’s example on how to improve their spending policies and management.