跨域加值公共建設財務規劃方案問題之探討

The Issues on Project for Cross-Field Value-Adding in Public Works Financial Planning

公共建設資金需求龐大，在地方政府財政普遍困窘的情況下，勢必需要透過中央補助，以支應其不足。然而，當各地方皆具有補助需求時，中央反而面臨資金不足分配的難題。因此，行政院經建會推動「跨域加值公共建設財務規劃方案」，期望以自償率門檻審查，要求地方政府將公共建設的外部效益內部化，以提高計畫財務自償性。外部效益內部化的具體策略，包含增額容積、租稅增額財源等，屬於預期性財務規劃，亦即將預期收益納入財務計畫中，作為財政補助的依據，或可視為財政資源分配的籌碼。然而，此一制度亦將衍生各面向的經濟問題亟需思考與解決，首先是中央忽略地方官僚各種自利動機所產生的共有財競爭問題；其次為各種財源籌措工具隱含不確定性所產生的交易成本問題；最後則為地方傾向美化財務效益所造成的道德危機問題。因此，本文建議進行制度調整，面向包含成立資訊共享與協商平台、降低不確定性、置入激勵機制、建立監督管理機制等，藉以預防中央與地方的不一致與衝突，促使地方進行穩健的財務規劃，避免財務缺口之發生，而才能有效地紓緩政府預算編列負擔。

Under the situation of financial difficulty, local governments confront huge demand of public funds for infrastructure projects. They need subsidies from the central government. However, the central government also faces the problem of lacking funds to meet the need of local governments. Therefore, the Council for Economic Planning and Development (CEPD) implements “Project for Cross-Field Value-Adding in Public Works Financial Planning” to decide the amount of subsidies through requesting local governments to internalize external benefit and to raise the self-financing ability of project. The specific strategies include raising the average FAR (floor area ratio), tax increment financing and these expected benefits will bring into the financial plan as the basis of grant. However, this mechanism will also cause some new economic problems. First, it neglects the tragedy of the commons. Second, it will arise more transaction cost which results from uncertainty. Finally, local governments may beautify the financial benefits that will result in the moral hazard. Hence, this paper suggests to establish the information sharing and consultation platform, reduce uncertainty, set up the incentive mechanism and supervision mechanism in order to prevent the conflicts between the local and central government, to promote the local governments to do a financial planning steadily to avoid financial gap and further to relieve the government budget burden.