{"error":false,"id":["150833"],"data":{"IVOD_ID":150833,"IVOD_URL":"https://ivod.ly.gov.tw/Play/Clip/1M/150833","日期":"2024-04-02","會議資料":{"會議代碼":"院會-11-1-7","會議代碼:str":"第11屆第1會期第7次會議","屆":11,"會期":1,"會次":7,"臨時會會次":null,"種類":"院會","標題":"立法院第11屆第1會期第7次會議"},"影片種類":"Clip","開始時間":"2024-04-02T09:13:00+08:00","結束時間":"2024-04-02T09:28:41+08:00","影片長度":"00:15:41","支援功能":["ai-transcript","gazette"],"video_url":"https://ivod-lyvod.cdn.hinet.net/vod_1/_definst_/mp4:1MClips/724864d01d76e7fc415b454b19c34089da4f99791438ae9df8ba9b0039caa7a6947e19a67f7da4ce5ea18f28b6918d91.mp4/playlist.m3u8","委員名稱":"吳思瑤","委員發言時間":"09:13:00 - 09:28:41","會議時間":"2024-04-02T09:00:00+08:00","會議名稱":"第11屆第1會期第7次會議（事由：一、討論事項：本院國民黨黨團，為避免物價因電價調漲，民生痛苦指數飆升，因此反對台電公司調漲電價，建請院會作成決議：立即停止調漲電價，並要求行政院責成相關部會即刻檢討現行能源政策並提出因應對策與配套措施，以兼顧人民生計、維持供電穩定及台電公司之正常營運。是否有當？請公決案等3案。（3月29日） \n二、審計長列席報告中華民國111年度中央政府總決算審核報告等案審核經過並備諮詢。（4月2日）\n三、3月29日上午9時至10時為國是論壇時間。 \n四、4月2日下午1時50分至2時30分為處理臨時提案時間。）","gazette":{"lineno":42,"blocks":[["吳委員思瑤：（9時13分）謝謝院長，有請審計長。"],["主席：麻煩請陳審計長備詢。"],["陳審計長瑞敏：委員好。"],["吳委員思瑤：審計長早安。"],["陳審計長瑞敏：早安。"],["吳委員思瑤：所有審計部門的同仁，大家辛苦、大家早安。剛剛我聆聽了您的報告，當然那是口頭報告，今天有三個主題，好幾本厚厚的審計報告，我都儘可能就我關切的議題去關注、去研讀，有利於我專業的問政。","首先，您剛剛說到審計機關之所以存在是因為大家可以發揮審計的專業，有助於政府的良善治理，透過你們的專業能夠提出非常多系統性、多年期的完整報告，有利於政府來年編列預算，乃至於預算執行的層面能夠有所精進。當然對於立法委員，你們的存在跟專業也大有必要，因為藉由你們系統性、多年期的長期的審計觀察，也能夠提供給國會議員專業監督很多好的建議，首先我肯定大家、感謝大家。"],["陳審計長瑞敏：謝謝委員。"],["吳委員思瑤：今天我要就教於您有幾個主題，第一個，最近吵得沸沸揚揚的特別預算制度，我們非常遺憾，特別預算的制度行之有年，不論誰執政都有一套非常嚴謹的程序，但是這幾年持續地被污名化、被政治化。我今天在這裡就教於您也特別有意義，我們立法院有活字典──周萬來秘書長，陳審計長在我看來，您待過主計機關，現在在審計部，也是臺灣預算制度的維基百科，所以就教於您，我覺得特別有意義。首先，國家的預算程序有法源、有法律的授權，然後各部會、各單位都明確分工，所以這一套完善的預算制度是不可撼動的。我們適用的法規非常多，預算法、會計法、決算法、審計法、公庫法、財政紀律法、公共債務法等等，這是政府明確就預算的制度面的分工，在籌編面是行政權，在審議權的部分就是立法院，在預算執行的層面當然是行政機關負有權責，最後一關就是今天在場的大家，預算的執行要再double check的事後監督就是審計權。所以一個國家政府的預算制度，從編纂、監督、執行到事後的再審核，有行政權、有立法權、有審計權的分工，這一套預算制度行之有年，都沒有改變，對不對？"],["陳審計長瑞敏：對。"],["吳委員思瑤：好。今天的三個主題，一個是中央政府總預算的決算，這個我們非常有經驗；第二個謝謝你們，就是厚厚的有關於前瞻基礎建設的特別預算跟紓困的特別預算，也都有完整的報告，這代表著立法委員我吳思瑤針對行政部門提出來的特別預算或是公務預算，我有事前、執行前的監督權，審計機關就是事後的審計權，所以是雙重的double check，這也沒有改變嘛！一直是這樣嘛！"],["陳審計長瑞敏：對。"],["吳委員思瑤：好。預算法第八十三條針對特別預算有四個執行的但書，也就是基於國防緊急設施或戰爭可以動用特別預算，基於國家經濟重大變故可以執行特別預算，重大災變當然需要特別預算，第四款就是不定期或數年一次之重大政事可以啟用特別預算，這是預算法第八十三條的現行規定，這幾年來也沒有改變嘛！您認為就您的審計跟主計的專業，為什麼預算法要有這四項的執行理由授權給行政部門？"],["陳審計長瑞敏：因為要應付不可……變的因素。"],["吳委員思瑤：不可預測的嘛！所以它是行政權的範疇沒有錯嘛！"],["陳審計長瑞敏：對。"],["吳委員思瑤：主計總處也特別說明了，其實我們公務機關也應當有檢討的必要，因為公務機關的預算是一年編一次，某種程度它欠缺了彈性，某種程度它也僵化了，所以才需要有特別預算去補這個不足嘛！你也都同意這個論述嘛！"],["陳審計長瑞敏：對。"],["吳委員思瑤：所以這四項您都同意要持續存在？有利於政府的良善治理跟行政權限的推動。"],["陳審計長瑞敏：對的。"],["吳委員思瑤：好，謝謝您，您說得非常清楚。預算法第八十三條行之有年，不論誰執政都是一個長長久久的制度，不是因為誰上台才可以這樣用嘛！","所以我這裡也整理出來，特別預算行之有年，藍、綠執政時期都有編列，而且行政部門善用這樣一個法律的授權，這是一個正向的、這是一個積極的因應國家去面對所有的、必要的、即時的預算調配。在陳水扁2000年到2008年，他用預算法第八十三條第二款經濟的理由跟第四款的重大政事，他有基隆河整治，他有擴大公建、有水患治理跟石門水庫的整治計畫。阿扁總統時期也啟用了剛剛預算法的第三款，就是因應災害，那時候的SARS以及921災後重建都依法來編列特別預算。馬英九執政的時期也依據同法第二款跟第四款，他做了振興經濟消費券的發放，他做了所謂愛台十二建設的擴大公建，他也做了流域綜合治理；同樣地馬英九前總統也依據同法第三款，在莫拉克風災之後，他做了1,165億的特別預算，馬英九執政的時候也有。所以我是非常地不解，當馬英九執政的時候，他可以依據預算法第八十三條第四款來推動愛台十二建設，而在野黨不會說那是害台十二建設，不會！行政權有權限、依法，我們就是監督，我們不會去推翻，但為什麼在野黨到現在一直要把前瞻建設說成錢坑建設？我覺得這是完全雙標，馬英九可以依預算法第八十三條第四款推動愛台十二建設，可是現在國民黨要修法把這一個但書砍掉，因為現在執政的不是國民黨，這就嚴重戕害了整個預算的制度！","回到現在，此時此刻，時空背景為2016年到2024年，蔡英文政府也依據預算法第二款、第四款做了前瞻建設，做了疫後的振興，大家都領到6,000元，結果國民黨還要加碼，6,000元不夠，要發1萬喔！這同樣都是法律授權的特別預算，如果國民黨要砍掉特別預算的但書，以後不只領不到6,000元，3,000元、1,000元都沒有了，因為政府行政權已經被綁手綁腳。在蔡英文時期，我們面臨COVID-19，依法也動用紓困的預算包括疫情防治，因應國際的兩岸局勢，蔡總統也依第八十三條第一款，因應國防的需要也採購我們軍事必要的設備，所以藍綠都有。","審計長，您非常有經驗，只要有特別預算的編列，前端的監督是國會的事，後端的審計專業就是你們要處理的事情，每一個特別預算都是循同樣的程序，然後你們同樣認真、負責地寫出報告給政府做參考，有沒有因為是國民黨執政或是民進黨執政而有什麼差別？有沒有？"],["陳審計長瑞敏：沒有差別。"],["吳委員思瑤：沒有差別嘛！這就是大家發揮專業、本於職責，有助於政府預算制度的穩健，有助於國家的良善治理。現在問題來了，國民黨也好、民眾黨也好，都要提案修預法第八十三條，有6個案子，但是殊途同歸，都是要把我剛剛秀出來的預算法第八十三條第四款刪除，或是給予要立法院同意才可進行的這種額外但書。由你來看，剛才我們這樣說了一大堆，現在國民黨還是民眾黨要提案把預算法第八十三條第四款拿掉，依您的專業意見，可行嗎？"],["陳審計長瑞敏：我認為一開始的計畫很重要，要加強計畫的審議。"],["吳委員思瑤：是，沒錯。"],["陳審計長瑞敏：這個條文……"],["吳委員思瑤：任何的特別預算都有特別條例在前、計劃項目明確，然後特別預算的編纂當然要主計機關還有事後的審計機關，關關都要過，中間還有一關叫做國會。你覺得計畫要完備，所以你的意思是說砍掉第四款，這真的是無天良、無天理，對不對？也沒道理啦！"],["陳審計長瑞敏：儘量避免，但是我們還是會尊重大院的決議。"],["吳委員思瑤：好，儘量避免，當然希望國民黨、民眾黨的委員有聽進去。關於特別預算，如果國民黨、民眾黨要用國會多數硬把預算法第八十三條第四款拿掉的話，其實特別預算就名存實亡了，立法權就凌駕行政權了，它違反憲法第七十條，立法委員不得為預算增加之決議，它有相當的立法理由，因為立法委員就是監督權；它也違反大法官釋字第391號跟第613號的行政、立法權力分立運作原則，這樣一個修法是立法權凌駕行政權，更是壓縮政府應變的預算彈性，就是扯國家的後腿，讓國家綁手綁腳沒辦法做事情。","同樣非常諷刺的，也要就教於您，國民黨的委員一方面要砍特別預算的法源，一方面自己要提特別預算，也就是國民黨的黨鞭提出三個特別條例，其中花東快速公路要2,500億起跳，國道6號東延要8,000億起跳，環島高鐵是調來調去，現在不知道要花多少。同樣的理由，立法權不能凌駕行政權；同樣的理由，任何一個交通建設、剛剛講的三項建設，政府應當經過評估，該支持就支持，我本人也沒有反對這三大建設喔！只是說行政部門，您剛剛講的非常好，審計長說任何一個特別預算的提出需要有完整的計畫嘛！所以說這樣子用一個特別條例綁特別預算，然後立法委員提出，而且限期10年完成，比較糟糕的是這10年啦！它完全違反了交通專業的評估，也違反今天在座各位你們的審計專業、你們的預算編纂的專業嘛！所以這種違憲的大撤幣由立法委員來提出，用特別條例綁特別預算，本席是期期以為不可啊！","這是重大公共建設必須進行的工程評估及財務試算，從第一階段的規劃、設計到最後的施工，其實這都搭配財務計畫，必須進行可行性評估、必須有綜合規劃、必須有基本設計，然後進入細部設計，然後到執行面的施工發包，到完工驗收。如果今天國民黨的委員們用立委的提案、用特別條例限期10年，花多少錢他隨便填、隨便寫，幾千億他都亂寫就好了，沒有精準的工程試算，沒有精確的財務評估，那這樣子以後大家忙不完了。審計部門的同仁，你們針對這三大特別預算未來寫出來的審計報告，可能是現在這裡的十倍、10大本，因為它前端的計畫不夠周延，交通有交通的專業，預算有預算的專業，這就是這整個政府大家「分工」，立法院能做的就是監督，審計部門能做的就是事後的審核。如果國民黨立委提出這樣的特別條例、特別預算，那行政院關了算了，交通部關了算了，審計部門你們可能也關門算了，這是違反憲法的授權，違反政府的預算制度，違反國家重大建設應當有個完整審核。","所以我整理出來，國民黨一方面提案要凍結特別條例，一方面又要自己來做特別預算，違反了憲法第七十條、違反了大法官釋字第391號及第613號。以立委來提出特別預算或者是特別條例，有的還要用基金來處理，違反了財政紀律法第五條、第八條，新設基金都要明確地說明資金之來源。預算法第九十一條，立法委員所提法律案大幅增加歲出或減少歲入者，應先徵詢行政院之意見，指名彌補資金之來源。這都有清楚的預算法、財政紀律法的規範。","所以，我在這裡預告，你們要基於你們的審計專業，如果讓這種違憲、違反政府制度的特別條例綁特別預算，或者是特別條例綁新設基金的話，以後審計部門真的會忙到不完啦！您是不是綜合答復？是不是給委員最好的建議，慎思，三思而後行，百思而後行？"],["陳審計長瑞敏：委員已經講了。"],["吳委員思瑤：好，謝謝您認同我的主張，我們一起努力，大家辛苦。"],["主席：謝謝吳委員思瑤的諮詢，也謝謝陳審計長的備詢。","接下來我們請登記第2位洪委員孟楷詢問。"]],"agenda":{"page_end":116,"meet_id":"院會-11-1-7","speakers":["韓國瑜","吳思瑤","洪孟楷","張啓楷","陳培瑜","林思銘","郭國文","許宇甄","范雲","賴士葆","鍾佳濱","羅智強","洪申翰","王鴻薇","羅美玲","張智倫"],"page_start":53,"meetingDate":["2024-04-02"],"gazette_id":"1131801","agenda_lcidc_ids":["1131801_00003"],"meet_name":"立法院第11屆第1會期第7次會議紀錄","content":"討論事項\n審計長列席報告「中華民國111年度中央政府總決算暨附屬單位決算及綜計表審核報告」、「中\n央政府前瞻基礎建設計畫第3期特別決算審核報告（中華民國110年度至111年度）」、「中央政\n府嚴重特殊傳染性肺炎防治及紓困振興特別決算審核報告（中華民國109年1月15日至112年6月30\n日）」審核經過並備諮詢－詢答完畢－","agenda_id":"1131801_00006"}},"transcript":{"pyannote":[{"speaker":"SPEAKER_00","start":8.99159375,"end":11.320343750000003},{"speaker":"SPEAKER_01","start":11.489093750000002,"end":13.547843750000002},{"speaker":"SPEAKER_01","start":21.664718750000002,"end":22.33971875},{"speaker":"SPEAKER_00","start":22.52534375,"end":26.94659375},{"speaker":"SPEAKER_01","start":23.774093750000002,"end":24.70221875},{"speaker":"SPEAKER_00","start":27.520343750000002,"end":29.71409375},{"speaker":"SPEAKER_00","start":29.882843750000003,"end":31.50284375},{"speaker":"SPEAKER_00","start":31.789718750000002,"end":33.24096875},{"speaker":"SPEAKER_00","start":33.94971875,"end":35.56971875},{"speaker":"SPEAKER_00","start":36.10971875,"end":36.649718750000005},{"speaker":"SPEAKER_00","start":36.91971875,"end":37.76346875},{"speaker":"SPEAKER_00","start":38.05034375,"end":39.33284375},{"speaker":"SPEAKER_00","start":39.53534375,"end":41.35784375},{"speaker":"SPEAKER_00","start":41.59409375,"end":43.838468750000004},{"speaker":"SPEAKER_00","start":43.88909375,"end":46.454093750000006},{"speaker":"SPEAKER_00","start":47.04471875,"end":48.51284375},{"speaker":"SPEAKER_00","start":48.7997187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check的事後監督就是審計權所以一個國家政府的預算制度從編轉到監督到執行到事後的再審核有行政權有立法權有審計權的分工所以這一套預算制度行之有年都沒有改變嘛對不對"},{"start":189.457,"end":207.751,"text":"對好下一頁那今天的三個主題一個是中央政府總預算的決算這個我們非常有經驗第二個呢就是謝謝你們厚厚的有關於前瞻基礎建設的特別預算跟這個紓困的特別預算也都有完整的報告這代表著"},{"start":208.371,"end":224.446,"text":"立法委員我吳思瑤針對行政部門提出來的特別預算或是公務預算我有事前執行前的監督權審計機關就是事後的審計權所以是雙重的double check那"},{"start":226.463,"end":241.276,"text":"這也沒有改變嗎一直是這樣嗎好下一頁預算法83條針對特別預算有4個執行的但書也就是基於國防緊急設施或戰爭可以動用特別預算"},{"start":242.037,"end":270.543,"text":"基於國家經濟的重大變故可以執行特別預算重大災變當然需要特別預算第四款就是不定期或數年一次之重大政事可以啟用特別預算這是預算法83條的現行規定這幾年來也沒有改變那您認為就您的審計跟主計的專業為什麼預算法要有這四項的執行的理由授權給行政部門因為要應付不可變的"},{"start":272.398,"end":277.619,"text":"對"},{"start":278.035,"end":306.935,"text":"那主計總署也特別說明了其實我們公務機關也應當有檢討的必要因為公務機關的預算是一年編一次某種程度它欠缺了彈性某種程度它也僵化了所以才需要有特別預算去補這個不足嘛您也都同意這個論述嘛對所以這四項您都同意要持續存在有利於政府的良善治理跟行政權限的推動"},{"start":307.813,"end":308.859,"text":"對的好謝謝您"},{"start":310.185,"end":338.219,"text":"您說得非常清楚預算法83條行之有年不論誰執政都是一個督督噔噔的制度不是因為誰作主才可以這樣贏嘛下一頁所以我這裡也整理出來特別預算行之有年藍綠執政時期都有編列而且行政部門善用這樣一個法律的授權這是一個正向的這是一個積極的因應國家去面對所有的"},{"start":339.019,"end":359.258,"text":"必要的即時的預算的調配在陳水扁2000年到2008年他用預算法83條的第二款經濟的理由跟第四款就是這個重大正式他有基隆河整治他有這個擴大工建有水患治理跟石門水庫的整治計劃"},{"start":360.843,"end":372.619,"text":"阿扁總統時期也啟用了剛剛預算法的第三款就是因應災害那時候的SARS以及921災後重建都依法來編列特別預算下一頁"},{"start":373.781,"end":396.312,"text":"馬英九執政的時期也依據同法的第二款跟第四款他做了振興經濟消費券的發放他做了所謂愛台十二建設的擴大攻堅他也做了流域的綜合治理同樣的馬英九前總統也依據同法的第三款在莫拉克風災之後他做了1165億的特別預算"},{"start":399.352,"end":421.099,"text":"所以馬英九執政的時候也有所以我是非常的不解當馬英九執政的時候他可以依據預算法83條的第4款來推動愛台12建設而在野黨不會說那是害台12建設不會行政權有權限依法我們就是監督我們不會去推翻"},{"start":422.284,"end":447.332,"text":"那為什麼在野黨到現在一直要把前瞻建設說成前坑建設我覺得這是完全的雙標馬英九可以依預算法83條第4款來推動愛台十二建設可是現在國民黨要修法把這一個單書砍掉因為現在執政的不是國民黨"},{"start":448.229,"end":476.332,"text":"這就嚴重的強害了整個預算的制度嗎?下一頁回到現在此時此刻時空背景在2016到2024年蔡英文政府也依據預算法的第二款、第四款做了前瞻建設做了易後的振興大家都領到6000塊結果國民黨還要加碼6000不夠要發一萬喔這都是同樣的法律授權的特別預算啊"},{"start":477.301,"end":504.527,"text":"如果國民黨要砍掉特別預算的但書那麼以後六千塊不只領不到三千塊一千塊都沒有了因為政府行政權已經被拔卡拔手那蔡英文時期當然我們面臨了COVID-19依法也動用了紓困的預算跟疫情的防治當然因應國際的兩岸局勢蔡總統也依法"},{"start":506.12,"end":528.381,"text":"83條的第一款因應國防的需要也採購了我們的軍事必要的設備所以藍綠都有審計長您在這裡非常有經驗每一個只要有特別預算編列前端的監督是國會的事後端的審計專業就是你們要處理的事情每一個特別預算都是循同樣的程序然後你們同樣認真負責的寫出報告"},{"start":531.298,"end":550.252,"text":"給政府做參考?是否因為是國民黨這陣還是民進黨這陣有什麼差別?沒有差別這就是大家發揮專業本於職責有助於政府的預算制度的穩健有助於國家的良善治理下一頁現在問題來了"},{"start":552.612,"end":563.971,"text":"國民黨也好民眾黨也好都提案要修預算法83條有6個案子但是殊途同歸啦都是要把我剛剛秀出來的預算法83條的4款"},{"start":566.192,"end":585.108,"text":"第四款刪除：或者是給予要立法院同意才可進行：的這種額外的但書?那你來看剛才我們說這樣幾三篇現在國民黨還是民眾黨要提案把預算法的83條的第四款拿掉您的專業意見?我認為計畫"},{"start":594.275,"end":622.114,"text":"開始的計劃很重要是要加強計劃的審議沒錯這一個任何的特別預算他有特別條例在前計劃項目明確然後特別預算的編傳當然要主計機關還有事後的審計機關關關都要過中間還有一關叫做國會所以你覺得計劃完備嘛所以你的意思是說去砍掉第四款這真的就是沒天良沒天利對不對也沒道理啦"},{"start":623.977,"end":631.524,"text":"盡量避免但是我們還是會尊重大院的決議盡量避免當然希望國民黨民眾黨委員有聽進去下一頁"},{"start":633.806,"end":661.733,"text":"所以特別預算如果國民黨民眾黨要用國會的多數硬把預算法83條的第4款拿掉的話其實特別預算就名存實亡了行政權就凌駕了立法權了他違反了憲法第70條立法委員不得為預算增加之決議他有相當的立法理由因為立法委員就是監督權他也違反了大法官釋字391號跟613號的行政立法權利分立運作的原則"},{"start":662.913,"end":671.848,"text":"所以這樣一個修法是立法權來凌駕行政權：更是壓縮了政府應變的預算彈性：就是扯國家的後腿。"},{"start":676.368,"end":693.999,"text":"下一頁同樣非常諷刺而也要就教於您國民黨的委員一方面要砍特別預算的法源一方面自己要提特別預算也就是國民黨的黨編提出了三個特別條例其中花東快速公路要2500億起跳國道6號東延要8000億起跳環島高鐵那是條來條去現在不知道開多少"},{"start":700.54,"end":723.655,"text":"同樣的理由立法權不能凌駕行政權同樣的理由任何一個交通建設剛剛講的三項建設政府應當經過評估該支持就支持我本人也沒有反對這三大建設只是說行政部門您剛剛講得非常好沈機長說任何一個特別預算的提出需要有完整的計劃"},{"start":725.529,"end":743.335,"text":"所以說這樣子用委員的用一個特別條例綁特別預算然後立法委員提出而且限期10年完成這還是在10年啊他完全違反了交通專業的評估也違反今天在座的各位你們的審計專業你們的預算編轉的專業嘛"},{"start":748.715,"end":771.798,"text":"所以這種違憲的大撒幣由立法委員來提出用特別條例綁特別預算本席是認為其其以為不可啊下一頁這是重大公共建設必須進行的工程評估跟財務試算從第一階段的規劃設計到最後的施工其實這都搭配我們的財務計畫"},{"start":773.479,"end":784.651,"text":"必須進行可行性評估必須有綜合規劃必須有基本設計然後進入細部設計然後到執行面的施工發包到完工驗收"},{"start":785.615,"end":812.783,"text":"如果今天國民黨的委員們用立委的提案：用特別條例：限期10年：開罰罪以5倍下：規程也都以5倍下就好了沒有精準的工程試算沒有精確的財務評估那這樣子以後大家忙不完了審計部門的同仁你們針對這三大特別預算未來寫出來的審計報告可能是這裡的10倍"},{"start":814.267,"end":836.746,"text":"十大本因為它前端的計劃不夠周延交通有交通的專業預算有預算的專業這就是這整個政府大家分工立法院能做的就是監督審計部門能做的就是事後的審核若是國民黨立委提出這樣的特別的條例特別預算"},{"start":838.462,"end":855.917,"text":"那行政院關的算了交通部關的算了審計部門你們可能也關門算了這是違反憲法的授權違反政府的預算制度違反國家重大建設應當有的完整審核"},{"start":856.718,"end":870.463,"text":"下頁所以我整理出來國民黨一方面提案要凍結特別條例一方面又要自己來做特別預算違反了憲法70條違反了大法官誓字391號跟613號下頁"},{"start":874.204,"end":888.337,"text":"以立委來提出特別預算更是：或者是特別條例：他有的還要用基金來處理違反了財政紀律法第5條、第8條新設基金都要明確地說明基金之來源"},{"start":889.498,"end":904.066,"text":"預算法91條立法委員所提法律案大幅增加稅出或減少稅入者應先徵詢行政院之意見指明彌補資金之來源這都有清楚的預算法財政紀律法的規範規範所以"},{"start":907.335,"end":926.74,"text":"我是在這裡預告啦你們要基於你們的審計專業如果讓這種違憲違反政府制度的特別條例綁特別預算或者是特別條例綁新設基金的話以後審計部門真的不敵不告不賣完了您是不是綜合答覆是不是"},{"start":940.072,"end":940.092,"text":"謝謝吳委員"}]}},"supported_relations":[],"relations":[]}