| 摘要Abstract | 台灣債務餘額確切數字究竟為何，各方說法莫衷一是。2011 年底財政部公佈 之資料顯示中央政府一年以上債務未償餘額已達到新台幣 4 兆 7,645 億元。本文基 於國際比較基礎觀點，擬以聯合國 2009 年公布之國民經濟會計制度（System of National Accounts 2008；SNA 2008）為準據，試算台灣目前之一般政府金融性負債 （general government financial liabilities）。本文將審計部公布之《中華民國 100 年度 各級政府總決算審核報告》按 SNA 2008 之「一般政府金融性負債」之定義進行改 編，得出 2011 年度台灣之「一般政府金融性負債」為 7 兆 1,265 億元、「一般政府 金融性負債占 GDP 之比率」為 52.12%；且台灣之比率 52.09%與當年度歐元區 15 國平均比率 95.56%及 OECD 各國平均比率 103.5%相較仍屬較低，故若以國際比較 觀點，台灣之公共債務狀況尚屬中上之狀態。Following the financial crisis, the Taiwanese government implemented an expansionary fiscal policy to stimulate economic growth. However, this led to a dramatic increase in outstanding debt according to the Ministry of Finance, the central government over one year outstanding debt reached a record high 4.76 trillion (New Taiwan dollars) by the end of 2011. In contrast, numerous media outlets reported the figures of government outstanding debt (including the "potential liabilities" and "liabilities of state-owned enterprises") at 21.40 trillion. To facilitate cross-national comparisons, this study adopted the System of National Accounts 2008 (SNA 2008), published by the United Nations in 2009, as the standard reference to compile the "general government financial liabilities" of Taiwan. This study use data obtained from All Levels of Government Final Accounts Audit Report, which is publishedby the Ministry of Auditing. Our results indicate that by the end of 2011, the general government financial liability had reached 7.12 trillion NT$, which represents 52.12% of the GDP. In the same year, the EU had accumulated debt equivalent to 95.56% of the GDP. In contrast, the accumulated debt of the OECD was 103.5%. It appears that the condition for Taiwan public debt is still in the moderate condition. |