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Title:	資訊公開法的實踐—台灣地方政府財務資訊揭露
Other Titles:	The Practice of "The Freedom of Government Information Law" on Taiwan`s Local Government Financial Information Disclosure on the Internet
Authors:	何怡澄;郭振雄;吳佳穎 Ho,Yi-Cheng;Kuo,Jenn-Shyong;Wu,Chia-Ying
Contributors:	政大財政系
Keywords:	資訊公開;網路財務揭露;地方政府網站 information disclosure;internet financial disclosure index;local government website
Date:	2011-06
Issue Date:	2013-08-26 10:58:33 (UTC+8)
Abstract:	地方政府利用網路進行財務訊息的揭露，傳遞最新資訊給人民，以使民眾瞭解政府部門的施政績效。本文建立衡量我國地方政府在網路揭露財務資訊的衡量指標，並探討對其造成影響之決定因素，藉此來瞭解我國地方政府在資訊公開法的要求之下使用網路公開其財務資訊的情況以及動機。採用真有相似格式的各縣市預、決算財務報告。以我國25縣市政府在2009年2月於各縣市政府網站揭露之財務資訊進行財務訊息提供的類型、訊息品質特性及網站設計可親近性加以記點。並探討造成揭露財務訊息程度不同的影響因素。實證結果顯示25個縣市資訊公開程度以中位數區分爲高、低公開組。發現各縣市政府在網路上公開其財務資訊較多的縣市，通常是府會較和諧、人口數較多、教育水準較高的縣市。而討論各縣市存在財務資訊公開差異因素的實證結果發現，「現任首長是否爲連任」以及「政黨一致性」並不是重要影響公開程度的因素。但是當人口數增加的\|侍候，對資訊公開程度有負面影響。負債越多，會越願意公開其財務資訊。縣市政府被媒體報導的次數越多，網站設計也更加可親。 This paper investigates the internet financial disclosure index in Taiwan`s local government. We use governmental financial disclosure on the Web as an index to analyze public financial accountability. The index is built from data obtained from the web-sites of 25 Taiwan`s local governments. The index includes 3 parts of information, the categories of disclosure financial statement, the qualities of disclosure financial information and the convenience of internet searching. The result shows that "high disclosure" local governments are those with less political competition, less population and higher education governments. The determinants for Taiwan`s local government web-financial disclosure are population, public debt balance and press visibility.
Relation:	臺灣民主季刊, 8(2), 1-59
Data Type:	article
Appears in Collections:	[Department of Public Finance] Periodical Articles

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