范建鏋 摘 要 台湾经济成就与政府角色及其财政制度变迁有着重要联系。本文主要考察政府权力对台湾财政转型的影响。自1885年建省以来，台湾财政变迁经历了三个阶段：晚清时期（1885-1895年）、日据时期（1895-1945年）、光复以来（1946-2005年）。在这三个时期里，分别是三个不同的政府治理台湾：一为晚清中国政府；一为处于对外扩张时期的日本帝国主义殖民政府——台湾总督府；一为光复以来的台湾政府。三者的政府性质迥然不同，财政制度与面临的财政问题也有差别，各自治台财政政策亦有极大差异。 借助“财政社会学”的分析范式和分析方法，本文梳理了三大时期各不相同的财政政策措施及财政运行效果。在此基础上，作者认为，晚清时期的10年中，台湾省虽力求财政自立，但受经济发展水平及清中央政府“大一统”财政模式的制约，财政形势困窘，经济现代化进程因此受到影响。这一时期的台湾财政具有封闭式“自我循环”的特征，目标旨在“以台地之财办台地之事”，甚至还需接受邻省福建的协济。同时，中央政府对其财政约束也较宽松。日据时期，台湾沦为日本殖民地，财政运作具有明显的“殖民地财政”特征，即经济发展主要是为了配合日本国内经济需要，财政措施主要是为这一目标服务的，在此基础上寻求台湾财政自立。其时台湾虽处于殖民统治之下，但财政运作机制是比较完善和成功的。现代财政体制的奠基也在此时期内完成。在表现形式上，殖民地财政具有“充裕财政”和“独立财政”两大特征，这与殖民政府的经济发展策略紧密相关。殖民政府财政政策及财政支出在整个治台时期呈现出一个明显趋势：因应经济发展形势而适时不断作出调整。这一思路在台湾回归中国后被台湾政府沿用。战后60年，台湾财政制度经历了从“战时财政”阶段向“民生主义财政”和“现代财政”阶段的转变。财政收支由“量入为出”逐步转向“量出制入”。入不敷出的部分，解决方式也随时代不同而有变化：初期以发行公债弥补，后期则转向以赤字财政方式弥补。这与政府权力形式变化和受制约程度相关联。 由于市场因素的存在，加之政府权力受民意制约，政府财政政策的制定及实施无疑受到更严格的限制。本文重新审视了市场视角下的财政本质问题，在“市场重构政府行为”理论的基础上，结合台湾财政转型的历史分析，指出财政政策由“政府利益主导倾向”转向“民生福利主导倾向”的必然性，并阐明后者是现代财政制度的本质特征，而财政运行表现为赤字或盈余并不是“本”，而是“末”。 关键词：政府权力； 台湾； 财政转型； 财政政策； 市场； 财政社会学 ABSTRACT TAIWAN’s economic performances do have relation to the change of its government’s role and fiscal institution. This dissertation aims to study the influence of government’s power on the transformation of Taiwan’s public finance, which since 1885 can be divided into three periods , the Late Qing Dynasty period (1885-1895) , the period under Japan’s rule（1895-1945）, and the period under the KMT and DPP’s rule（1946-2005）. In these three periods, governments that rule Taiwan are Imperial China government of late Qing Dynasty, Japan’s colonial government in Taiwan and modern Taiwan’s government. The hypostases and fiscal institutions of these three governments are quite different from each other, which force them to solve problems of public finance in different ways and choose different fiscal policies in different periods in order to rule Taiwan. BASE on the discussion of different fiscal polices and public finance performances in the past three periods by using analytical methods and framework of a newly developed approach of fiscal sociology, the author draws a conclusion that in the 10 years under the rule of Imperial China government of late Qing Dynasty, due to the limitation of economic developmental stage and the “All-in-One” constraint of central government’s public financing system, Taiwan’s public finance was in a serious situation although the local government aimed an sufficient goal and tried its best to balance the revenue and expenditure , which sequentially affected the modernization of Taiwan. During this period, the goal of Taiwan’s public finance was “to build Taiwan by its own revenue”, but the closed circle of public finance in this area finally led it to search subsidies from the near Fujian province even if the central government loosened the fiscal constraint on it. AFTER Taiwan became a colony of Japan, its public finance was characterized by “public finance of a colony economy”. Taiwan’s economy was developed to match the need of Japan’s development. All fiscal arrangements were applied to serve this goal and towards a sufficient public finance. During this period, although Taiwan was ruled by a colonial government from Japan, the mechanism of its public finance was more efficient and successful than before and the foundation of modern fiscal system was also completed. The colonial public finance, characterized by “abundant public finance” and “independent public finance”, had tight relation to the colonial government’s economic developing polices. The fiscal polices and expenditure of colonial government in Taiwan show us an obvious trend of government’s flexible adjustment to different situation in various stages of economic development. This approach was followed by KMT government after China re-embraced Taiwan in 1945. IN the last 60 years, Taiwan’s fiscal institutions succeeded in changing from “wartime public finance” mode to “people’s livelihood public finance” mode and “modern public finance” mode, with the change of fiscal expenditure mode from “payout according to revenue” to “tax according to expenditure”. The gap between revenue and expenditure was filled by government bond in the early period and deficit financing in the late period. The solution was related to the change of government’s power and the limitation of public opinion putting on it. THE emergence of market factor and the limitation of public opinion putting on government’s power strictly narrow the scope of fiscal policy-making and applying. Base on the “market-reconstructs-the-government’s -behavior” theory, this paper surveys the essentials of public finance in the aspect of market and analyses the historical transformation of Taiwan’s public finance, then points out that the guiding rule of fiscal policy making in Taiwan in the past 120 years changing from “government’s interest approach” to “people’s livelihood approach” matches the development of Taiwan’s economy and society. Finally, the author concludes that it is “people’s livelihood approach” but not “government’s interest approach” that characterizes the essential of modern public finance, while the government’s expenditure appears to be deficit or surplus is not the most important result. KEYWORDS: Government’s power；Taiwan；Transformation of public finance； Fiscal policy； Market；Fiscal sociology