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    題名: 合理改善政府財政結構?權力V.S.理性,價值V.S.科學
    其他題名: A Rational Improvement of Fiscal System? Power v.s. Rationalization, Value v.s. Science
    作者: 黃世鑫;郭建中
    貢獻者: 淡江大學中國大陸研究所
    關鍵詞: 財政赤字;公債;財政結構;經濟理性;Fiscal Policy;Power;Value;Budget;Rationalization
    日期: 2006-12
    上傳時間: 2010-03-01 17:03:49 (UTC+8)
    出版者: 臺北市:行政院研究發展考核委員會
    摘要: 本文關於合理改善政府財政結構之論述,首先指出:是否有所謂的改善政府財政結構之“問題”?以及是否有所謂的“合理”的政府財政結構?其次,剖析到底政府財政構所指涉才爲何?如何解析?本文特別強調:一個國家的政府財政結構主要決定於政治權力的運作,以及意識形態之價值觀,並無科學的客觀判準。
    Is so called ”a rational improvement of fiscal system” really a matter in the actual operational fiscal system? This short article is trying to argue that it would be a misleading to look for a 'rational fiscal system” in the real world. A rational fiscal system maybe exist in theory, but in the reality, a fiscal system was determined by political, social, and economical conditions of a particular nation at particular time. In fact, governmental fiscal allocation was a reflection of the outcome of power struggle among different groups in the society. It could not be ”possible to find a single measure which will please everybody as an overall guide to performance”, as argued by Reddaway (1992, p. xvii).
    關聯: 研考雙月刊 30(6)=256,頁77-92
    顯示於類別:[中國大陸研究所] 期刊論文

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