體驗區
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| 篇名 |
我國憲法第一六四條中「預算總額」一詞含義之分析研究
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| 作者 |
陳漢強
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| 中文摘要 |
我國憲法第一百六十四條規定：「教育、科學、文化之經費，在中央不得少於其預算總額百分之十五，在省不得少於其預算總額百分之二十五，在縣市不得少於其預算總額百分之三十五。其依法設置之教育文化基金及產業，應予保障。」這一條文的精神在保障教育經費。今天台灣省十九個縣市中，教迌科學文化支出過百分之五十的縣市佔半數以上，其餘縣市也都超過害法規定的最低標準。然而，這個比率的正確性如何＞財政主計人員有沒有高算教育科學文化支出的百分比？對害法一百六十四條其預算總額的一詞中的「總額」兩字，應作何解釋？要不要含鄉在內為其計算標準？要不要包含追加減預算及特別預算？要不要包含育捐、課業費及專款補助？省與縣市計算數育科學文化支出比率時有沒有重複的地方？這些都是亟待澄清的問題。
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| 英文摘要 |
Article 164 of the Constitution stipulates: “For Central Government budget total must contain no less than 5% of expenses which are prescribed for education, science and culture; forprovincial goveruments, noless than 25%; and for county and city governments, no less than 35% The established educational and cultural funds and enterprises by law must be safeguarded.” This article is aimed at safeguarding educational outlay. Today, over a half of 20 countries and cities of the Province of Taiwan appropriate more than 50% of their budget total as the expenditure for education, science and culture, and the remainder also appropriate over the minimum amount ordainded by the Constitution. Now, comes the question: Have the finance, accounting, and budgeting personnel overcalculated the percentage of the expenditure for education, science and culture? The term “Budget Total” in Article 164 of the Constitution leaves much room for study. Analysizing the main problem in this study, I would like to propose some suggestions as follows: 1. The term “Budget Total” prescriged in Article 164 of the Constitution can not include the increase of budget and special budget, according to interpretation by the Grand Justice. Due to the fewer chances of setting the increase of budget or special budget for educational purpose, the priority of the increase of budget should be given to those item s which are not arranged in the budgets for education, science and culture. 2. Executive Yuan states: “According to Article 164 of the Constitution, county and city governments should appropriate no less than 35% of their budget total as the outlay for education, science and culture. and it should apply to their respective sbbordinate towns.” However, the finance, accounting, and budgeting personnel still circumvent this regulation with unjustified interpretation. They should act within the regulation. 3. The deliberation of the percentage for education, scince and culture to county and city governments’ budget total should exclude the surtax for education, sid expenditure and exclusive subsidy which are overlapping with the budget. 4. The percentage for eduction, science and eulture to county and city governments’ budget total only amounts to 30.19%, excluding the overlapping surtax for education, aid expenditure and exclusive subsidy and with the towns included in the budget. This percentage is lowcr than stipulated by the Constitution. Consequently, the outlay for education, science and culture is still insufficient. The primary schools suffer the worst of all. Therefore, all county and enhance school facilities. 5. The fact that the expenditure for eduction, science and culture have exceeded the aid revenue and expenditure of county and city governments reflects the necessity for revision of the Law for Financial Proportions. Accordingly, I suggest that the revision should emphasize the reproportioning of provincial total budget to adjust the financial imbalance between county and city governments. 6. Educational surtax is an ill-conceived one and should be cancelled, for the education functions of all levels are not always the beneficiaries of it, which is meant for them.
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| 頁次 |
373-390
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| 關鍵詞 |
TSSCI
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| 卷期 |
2
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| 日期 |
198009
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| 刊名 |
教育學刊
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| 出版單位 |
國立高雄師範大學教育學系
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