加速公營事業民營化對財政影響之研究 政府預算赤字近年來日趨嚴重，稅收在短期內無法大幅成長，因此赤字融通甚為急迫。而釋股收入，雖在預算中明列歲入，但是常無法如期釋股，讓赤字缺口導致的政府現金調度更為困難。 本文研究目的即預期以釋股收入滿足短期的財政現金調度問題。所以本文檢討以前年度無法如期釋股的原因及對策。此外，本文將提出未來可能釋股的金額及時程。 A Study of the Effects of Privatization on Public Finance Since budget deficits increased sharply during the last decade, and tax revenue will not grow significantly in the near future, it becomes more difficult to finance huge budget deficits than before. Although the revenues of privatization are listed in budget, experiences tell us that privatization always can not be carried out as its plan. Therefore, the shortage of cash flow of the treasury is always a nightmare of the minister of finance. ?@ The purpose of this paper is to expect to find a solution to the short-term problem of the shortage of cash flow of the treasury by means of stock-released revenue. Therefore, the paper examines the reasons why stocks cannot be released as scheduled and try to raise a suggestion to this issue. In addition, the paper will propose the amounts and timing of privatization for the coming several fiscal years.