目錄 - ç ”ç©¶ç™¼å±•è™• - 稻江科技暨管理學院

稻 江 學 報 第 五 卷 第 一 期
Evaluation Study of Independent Financial Resources for Kaohsiung
City Government
Shui An Tsai *
Abstract
The purpose of this research paper is to analyze the causes behind the imbalance of revenue in Kaohsiung City
Government as a result of a financial deficit, as well as low revenue growth compared to high expenditure. The
research aims to discover the needs of independent municipal finance in order to enhance fiscal resources
In order to reach the research objectives, Taipower was chosen to be the subject of the case study due to the fact
that its transformer box occupies public roads. The research method adopts secondary data analysis, focus group and
in-depth interviewing.
As mentioned above, the researcher conducted data analysis, classification, coding, and used triangulation to
examine data, and analyze the reliability of text data coding, in order to ensure the research results are reliable.
The research suggests that the benefit of raising independt finace is practicable. Therefore, the researcher
suggests Kaohsiung city government might apply 「Kaohsiung city public road municipal administer regulation」 to
increase financial tax revenue in order to deal with the financial management mission to benefit the efficiency of
resource distribution .
Key words: Independent Financial Resources、Triangulation、The Public Roads Management
*
Master, Institute of Business Management, Meiho Institute of Technology
Tsai shui-an Accounting Firm Director
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