地方預算案審議之府會權限劃分與行政監督──德國法之比較及最高行政法院101年度判字第1034號判決評論

The Separation of Powers Between Mayor and Council with Regard to Proposed General Budget of Localities and the Administrative Supervision: A Comparative Study of German Laws and Commentary on the Supreme Administrative Court’s Judgment No. 1034 of 2012

我國地方制度法採一定程度之「強勢市長—議會制」，特徵為雙元分立制，即市長及議員均由當地居民直接選舉產生，各有其民主正當性之基礎。市議會不能強迫市長辭職，市長也不能解散市議會，雙方在議案上有可能產生僵局，而必須有府會間覆議制度及必要時之上級機關之監督介入權。市長非經絕對多數選舉制產生，地方議員則由單記不可讓渡投票制（Single non-transferable vote，SNTV）產生，議員較難謂擁有全地方自治轄區之代表性，所以我國賦予地方行政首長較為優越的覆議權。
本論文以地方總預算案之審議為中心，得區分為一般情形與發生預算審議僵局時之監督，前者的爭議較少。德國邦法得思考者為，地方總預算案之容易弱化地方財政堅實基礎之項目，例如重大舉債，非不得引進許可制。
其次，就地方預算案審議僵局之解決，當市長認為議會決議不合法或窒礙難行時得行使覆議權。但議會仍可以三分之二多數維持原議，若市長仍然認為決議不合法或難以執行，市長得依地方制度法第40條提交上級機關邀集協商，於不得已時逕為決定。由於地方預算案涉及自治事項，上級機關只能為事後監督，原則上限於合法性監督。德國邦法與我國規定相近。
本論文並對最高行政法院相關判決進行評論，其將監督機關權限界定在合法性之範疇，值得稱許。

Republic Of China adopts the Strong Mayor—Council System, characterized with a dual system, it means, Mayor and Councilors are directly elected by local residents, for the mayor being without absolute majority Rule, while the councilors are elected in an single, non-transferable voting system. Council cannot force the Mayer to resign, the Mayor cannot dissolve council. Although mayor and council each has its own democratic legitimacy, the election system above leads to somehow Strong Mayor—Council System. As for the Council’s power of Consideration of Budget, the Mayor can veto at his discretion, when he deems the council’s resolution is unlawful or difficult to implement. But the Council can still uphold the resolution with two-third majority, if the mayor still deems the council’s resolution is unlawful or difficult to implement, then the Mayor can exercise the second veto power and turn the dispute to the higher authority for mediation and arbitration according to Article 40 of the Local Government Act. As it involves issues of purely local matters of localities, the higher authority can only supervise it afterwards and will be limited to legality perspective(合法性監督). This article also comprises a comparison to the German state local government acts, and remarks on a relevant Judgment of the Supreme Administrative Court. It is suggested that Taiwan could adopt a permit of the higher authority for major debt raising items of the conclusion of the General Budget of Localities.