Accordingly to the budget system in Taiwan, there is a special budget allocation for social emergency. However, the reigning government in Taiwan always take the granted of article 4th in Special law of public loans exclusive: the emergency budget should not exceed 15% of the public loans each year. Thus, the public loans is increased from year to year. Predictly, by the end of 2007, the accumulative total public loans that can' t be reimbursed will be four mega and six thousand four hundred and seven billion NTD.Base on canonical research and cases analysist approach. Studying and analysising the concerned law of Taiwan government' s budget system and the prevention & cure of Severe Acute Respiratory Syndrome (SARS) , Moreover, comparing the related laws and institutions from main countries all over the world. This investigate offer you particular solution and suggestion.By the investigation, nowadays Taiwan's Special budget system had become the administration arbitrariness of the government. Both parties are turn they back upon the finance deterioration.This study suggest to delete or revise the special related regulation of article No.83 in the Budget Law. To regress the budget unitary and carry out the entireness of finance, this disquisition claim to the Grand Judge for explanation of important documents in the Special budget Hereby, to limit the administration' s abuse of special budget. Abide by the finance discipline absolutely, audit strictly by the legislation therefore the finance can be survive form the embarrassment. |