論預算單一性原則

On the Principle of Unity of Budget

預算單一性原則，乃要求單一公法人之年度總預算，應當將全體收支項目明列在單一之預算文書中，而在效果上排斥了複式預算以及總預算以外特別預算的存在，以便利議會或其他預算監督機關之審查。此一原則毫無疑問，在諸多「古典」之財政預算法制原則中，占有一特異之地位、面目異常模糊。蓋一方面，其乃經常被諸多財政法學者論述且強調之預算基本原則。另方面，此一原則在各國財政預算法制中所存在例外之多，亦使人不免疑惑，其地位是否被過度地強調。我國司法院大法官釋字第463號，雖然引入了預算單一性之要求，但並未將此一要求之內涵詳加說明，以致於在預算實務中似未發生應有之拘束效果，尤為重要事例。本文乃透過比較法制之研究，探悉預算單一性原則在法國及我國財政預算法制中之地位及發展，並試圖透過其主要例外領域之探討，描繪出此一原則在整體財政預算法制中之真正面目及例外範圍之合理標準。並透過此一原則之討論，檢討我國現行財政預算相關制度中，有關特別預算、附屬單位預算以及特種基金制度之相關法律問題，以為我國財政預算法制之深入發展提供一定之論述基礎。

The principle of 'unity of budget' requires a government entity to itemize all its revenues and expenditures in a single budget. The intended purpose of this principle is to exclude any special budget that is outside of the scope of the total budget and multiple budgets, which would in turn, to facilitate an easier review by the relevant legislation body or other budget reviewing agencies. This principle, undoubtedly, has an unique but vague position in the 'classic' principles of public finance and budget laws. On the one hand, it is a fundamental principle that is often discussed and emphasized by many academics. However, on the other hand, given that many exceptions to this principle that exist in the budget systems of countries worldwide, it begs the question of whether this principle has been over-emphasized. For example, in the Judicial Yuan's Interpretation No. 463, the Judicial Yuan introduced the requirement of unity of budget to Taiwan. However, since the content of such principle has not been elaborated in detail, the vagueness seem to have prevented the principle from having a binding effect in practice. Through the study of comparative laws, this article proposes to explore the status and the development of the principle of unity of budget in the public finance systems of France and Taiwan, respectively. Furthermore, this article proposes to analyze the major exceptions to this principle, so as to illustrate the true face of this principle in the public financial systems and to identify the standards for reasonable boundaries for such exceptions. Through the discussion of this principle, this article will also criticize the legal issues arose from the extraordinary budget, annex budget and special funds in Taiwan's public finance and budget system, in the hope that such critique it will provide a stepping-stone for further academic discussion on Taiwan's public finance and budget system.