The Study on Special Revenues Funds of the Central Government in Republic of China
| Autor: | Chun-Ting Kuo, 郭俊廷 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 Budget Act(1998) divides special funds into new categories, including Special Revenue Fund. However there are disputes on the flexibility abusing, the increasing number of special revenue funds, and whether there is special revenue for each special revenue fund or not. This research answers such questions above by analyzing the budgets and accounts between 2003-2012. The conclustions are: 1.the number of special revenue funds increases because of the establishment of special laws by the Legislative Yuan; 2. There are special revenues for most of the special revenue funds. However, the legislators didn’t cut the budget of the special revnues funds lacking of special revenues. Moreover, some of the special revenus funds setting up by the legislators have no special revenus. It violates Budget Act Article 91: the legislators should find income if the law gains government spending. The legislators should exercise power to solve problems on budget drafting. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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