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政府「行政管制」簡化之研究:中小企業政策順服之觀點
An Empirical Study on Simplification of Administrative Regulations: Estimation of Compliance Costs on Small and Medium-Sized Enterprises
1.張其祿
1.Chyi-lu Jang
1.國立中山大學政治經濟學系
1.Department of Political Economy, National Sun Yat-Sen University
001,002,003,004
1.國立中山大學政治經濟學系
1.Department of Political Economy, National Sun Yat-Sen University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):2006-08-01
A.14 計畫執行期間(訖):2007-10-31
2007-03-152007-07-31
A.16 收到日期:2008-01-31
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問卷調查:全國23縣市『中小企業榮譽指導員』
內容分析:1~8屆金斧獎獲獎之工作圈計畫

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問卷調查:293 內容分析:257


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C.2 聯絡日期:2008-04-29
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1.國立中山大學政治經濟學系
1.Department of Political Economy, National Sun Yat-Sen University
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C.7 資料公開日期:2008-11-01
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1.中小企業
2.行政管制
3.管制革新
1.Administrative Regulation
2.Regulatory Reform
3.Small and Medium-sized Enterprises (SMEs)
 政府行政管制業已成為政府經濟管制與社會管制之後,最引起學術及實務界所關注的課題。政府行政管制是政府為了達成經濟與社會方面的管制所衍生出的行政程 序或文書作業之限制及規範,所以又常被稱為是一種官樣文章或繁文縟節(red tapes)。行政管制因此也可被視為是因政府管制所衍生出的管制,亦或是政府實施經濟或社會管制的手段及工具。不過,近年來許多國家的經驗卻顯示,此一 管制的手段與工具往往也會造成高昂的社會成本,甚至與管制本身所衍生之成本已不相上下。換言之,企業廠商為了能遵循政府之經濟或社會管制,除了需有具體的 行為改變之外,更需透過浩繁的文書或行政查核程序來向政府報告其政策順服的情況,而這已對企業形成莫大的成本壓力。政府行政管制對於中小型企業 (SMEs)之衝擊尤其顯著,這是因為中小企業在規模與資源上的欠缺,將使其更難承擔政府行政管制之成本。有鑑於政府「行政管制」簡化與革新的必要性,以 及政府行政管制對「中小型企業」在「順服成本」方面之可能影響,本研究將對我國行政管制減化與革新的現況做一系統性的評估,並且實徵調查政府行政管制對我 國中小型企業對的影響/負擔程度。本文研究目的因此包括:(1).對OECD先進國家行政簡化制度之介紹與回顧,(2).對我國行政簡化工作之內容分析 (範圍包括1~8屆我國法制再造金斧獎獲獎之257個工作圈計畫),以及(3).調查分析行政管制對我國中小企業所衍生之成本負擔(共計對全國293個中 小企業廠商進行調查)。本文研究結果顯示,「資訊途徑」(informational approach)、「流程再造途徑」(process re-engineering)與「技術途徑」(technological solution)係OECD國家最主要的行政管制改革方向。我國的行政管制減化則是體現於政府法制再造計畫之中,內容分析結果顯示,「行政流程革新」仍 是我國目前最重要的改革途徑,且已在行政經費撙節與行政時間減縮上有顯著改進。至於在我國中小企業的順服成本調查方面,結果顯示影響中小企業順服成本負擔 最重的政府法令面向分別為產品品質法令、工作安全法令、公司治理法令、商業證照法令、就業平等法令與商業訴訟等六大類法規;而中小企業之法令順服障礙則包 括繁文縟節、執行能力不足、法令瞭解不足、法規評估不足、執法不力與法令規劃不足等障礙,且這些障礙確實會影響企業之未來投資意願。

 Administrative regulations are paperwork and administrative formalities through which governments collect information and intervene in individual economic decisions. There is a risk, however, that administrative regulations can impede innovation or create unnecessary barriers to trade, investment and economic efficiency, and even threaten the legitimacy of regulation. Moreover, numerous studies also show that the burdens of administrative regulations fall disproportionately on small and medium-sized enterprises (SMEs). Governments in many advanced countries have been launching a wide variety of programs aimed specifically at the SME’s sector, seeking to assist it in meeting regulatory obligations. This study first examines the literature on the impact of administrative burdens on SME’s performance and growth. This study then conducts a survey with data from 293 SMEs in Taiwan to understand to what extent and what kind of administrative regulations may cause the significant increase in compliance costs of SMEs and impede their investment. A content analysis is also implemented to describe the development of administrative simplification in Taiwan. Study results show that regulations regarding product quality, work safety, corporate governance, business license, equal job opportunity, and commercial lawsuit are the major causes for the administrative burdens of SMEs. Furthermore, red tapes, limitation on executive capacity, informational asymmetry, shortage in regulatory impact analysis, legal deficiency, and inadequacy in regulatory planning all are the main barriers to effective compliance and economic investment of SMEs. A set of commonly used reform tools and practices in advanced countries, such as dedicated one-stop shops, Web-portals and E-Law advisors, compliance guidelines, scaling and calibrating administrative regulations, specific government bodies assisting small businesses, small business impact assessments, and phased-in implementation of regulations are proposed in conclusion. The use of these instruments is leading to new and more effective strategies to make administrative regulations simpler and less burdensome for SMEs.

D.16 完成檢誤日期:2008-10-07
D.17 預定釋出日期:2008-11-01
D.18 初次釋出日期:2008-11-01
D.19_1 最新版釋出日期:2008-11-01
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10.6141/TW-SRDA-E95041-1
http://efenci.srda.sinica.edu.tw/webview/index.jsp?object=http://efenci.srda.sinica.edu.tw:80/obj/fStudy/E95041
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