台灣各主要政黨財務狀況分析與展望

Analysis and Development of the finance of Political Party in Taiwan

轉型正義已成為當前社會所追求最重要的價值核心，為了讓台灣民主政治 永續穩健的發展，公平的政黨競爭環境是民主國家最重要的發展基石。台灣過 去在國民黨五十五年專制權力統治下，黨政一體的威權獨裁體制所衍伸的社會 衝突與不安，正是撕裂國家和諧與互信的黑手，轉型正義正是為了彌平埋藏在社會的猜疑與傷痛的程序。 國民黨一黨專政的統治時期，操控國家機器獲取公共資產，累積龐大鉅額 黨產。本研究運用文獻分析法，來探討各政黨主要經費收入來源，並進一步了解各政黨財務運作模式，最後透過抽查資料探究一般民眾對各政黨黨產來源及 黨產運用等看法，可以發現大部分民眾反對特定政黨持有龐大的黨產，亦有超 過半數的民眾認為需透過法律規範約束政黨資金取得的合法性。 最後，本文歸納出以政黨公平競爭對國家整體利益之影響，作為我國政黨 政治的未來展望。黨產的正當化是促進我國政黨政治公平競爭的必要條件，唯有公平的政黨競爭環境，民主社會國家才能更有效率公平的發展；而國民黨在 歷史的脈絡下所產生的不當黨產，我們應重新梳理檢視黨產的正當性，若屬於不當不法的黨產，應做出適當的處置；最後，追究不當黨產將有助促進台灣民 主正常化，並彌補過去的傷害過錯，使既存的對立漸漸冰釋。

At present, the transitional justice has become the core value that pursued by Taiwanese society. In order to maintain sustainable and steady development of the liberal democracy in Taiwan, it is crucial to create an environment of fair competition for all political parties. Under Kuomintang's one-party dictatorship in the past fifty-five years, autocracy has led to numerous conflicts and uneasiness for the society. It was the major factor that caused the collapse of national harmony and mutual trust among people. Therefore, the transitional justice can be described as a solution aimed to ease the sorrows and resolve the dispute in the society. During the reign of Kuomintang's one-party dictatorship, it has manipulated the operation of the state and acquired public property in an illegitimate way. By doing so, Kuomintang has accumulated huge amount of assets in this period of time. This research is to study the main sources of political parties' income and to further understand their financial operation system. Moreover, we used survey to review general opinion on the consist of political parties' incomes and the utilization and financial plan of their assets. As a result, we find out that most of the people are against the idea for a particular party to own a large sum of money, and more than half of the people consider that it is necessary to control and regulate how political parties attain money with legal restriction and standard law. In conclusion, this article made an induction about how may the fair competition among political parties influence overall national benefits in order to anticipate a better future for our politics. The legitimacy of political parties' assets and property is the key element for promoting fair competition of political parties in Taiwan. Only a sound environment can make improvements on the developments of a nation's democracy. At the same time, Kuomintang's misconducts in the past decade should be carefully examined and corrected. Those property obtained in inappropriate or illegal means ought to be managed in a proper way. Making up for past mistakes and terminating the confrontation among different political parties are main goals for Taiwan to achieve. Finally, to advocate the stability and normalization of Taiwan's democracy is our final resolution.