行政院農業委員會設置「動物保護基金」之可行性分析

Feasibility Analysis of Establishing the Special Revenue Fund: Using the Animal Protection Fund Was Established by the Council of Agriculture as an Example

我國動保意識逐漸升高，並於1998年制定《動物保護法》以落實尊重及保護動物之生命。然而，該法實施廿年來，各界對於動保立法快速與行政能量間落差的批評未曾間斷，人力缺口、預算不足的問題亟需解決。在小政府的趨勢下，政府以特別收入基金的模式成立動物保護基金，似乎是改善動保資源不足的一個解方。
本研究評估政府成立動保基金的可行性，結果發現：第一，法律可行性方面，設置動保基金雖未必須修正《動物保護法》，但立法院審查預算時常要求須有法源依據。第二，政治可行性方面，若政府欲藉由修正《動物保護法》賦予動保基金設置法源，通過的可能性不低。第三，行政可行性方面，農政機關直接向行政院申請成立動保基金的難度不高，但可能被質疑法律正當性不足。第四，財務可行性方面，動保基金雖有多種可能的財源，但基金的用途尚無共識，不易有效評估其收支狀況。
本研究建議：第一，修正《動物保護法》賦予設置動保基金的法源依據；第二，基金設置初期可先由政府預算挹注，但應逐漸開發財源；第三，基金的用途必須明確化，且應依問題的輕重緩急建立優先次序。長遠來看，本研究認為政府除成立動物保護基金之外，亦可評估設置行政法人動保專責機構。

As awareness of animal protection grew, the Animal Protection Act enacted in 1998 in Taiwan in order to respect and protect for animal lives. However, there are a few criticisms of the gap between the legislation and the administration needs to be resolved such as manpower and budget shortage since the law was enacted in the following years. Under the trend of small government, established the animal protection fund by the government seems to be a solution to improve the resource shortage. This study evaluates the feasibility of establishing the special revenue fund by the government. It found that: First, in terms of legal feasibility, the animal protection fund could be established by the public sector directly, instead of through amending the Animal Protection Act.
Secondly, in terms of political feasibility, if the government wants to give the source of the animal protection fund by amending the Animal Protection Act, the possibility of amending is not low. Thirdly, in terms of administrative feasibility, although it is not difficult for the Council of Agriculture to apply directly to the Executive Yuan to establish an animal protection fund, it may be questioned lack of the legal legitimacy. Fourthly, in terms of financial feasibility, although there are many possible sources for an animal protection fund, there is no consensus on the use of the fund. So, it is not easy to assess its income and expenditure effectively. Therefore, this study suggests: First, amend the Animal Protection Law to give an animal protection fund a clear source of law; Second, at the beginning of fund establishing, it can be supported by budget the government budget, but it needs to develop financial resources gradually. Third, the use of fund must be clarified and prioritized. In the long run, in addition, to establish a fund, it also can evaluate the establishment of an animal protection administrative corporation.