參與式預算自1989年在巴西愉港開始發展以來，至今已成為不分意識形態形成「參與」的浪潮，台灣自2014年太陽花學運後，在要求政府公開透明的聲浪之下，參與式預算亦被引入台灣，使台灣成為這股參與浪潮的一分子，而台灣在參與式預算的辦理上，又可區分為「行政機關模式」與「議員建議款模式」，然而，過去台灣對於參與式預算的討論多半集中於行政機關模式，議員建議款模式不僅缺乏討論，在台灣投入執行的議員亦是少數。再者，過去對於議員建議款執行的討論，多半集中於「肉桶政治」與「分配政治」的討論致使討論視角單一化，執是之故，在當前代議民主進入到「後代議民主」的狀態之下，本研究基於擴增議員建議款討論視角以及提供代議士執行建議款不同思維等學術及實務目的，利用選舉、政黨、資深程度、派系、政治文化環境與代議士個人因素等六大原因，並以新北市議會為例，歸納出新北市議員不以議員建議款執行參與式預算的原因。

本研究利用多重個案研究法作為研究方法，針對1位有執行經驗以及5位沒有執行經驗的新北市議員進行半結構式質性訪談，並以分析歸納法做為質性資料的分析方法，研究結果發現新北市議員不以議員建議款執行參與式預算的原因主要有以下三項：議題主導權被特定政黨搶佔、既有恩庇侍從難以瓦解以及代議士主觀上的效率問題與投身目的是為影響新北市議員不以議員建議款執行參與式預算的三大主要原因，據此，本研究亦提出兩項研究建議，分別是培力內容中導入建議款的使用現實以及建立建議款模式推動的規範性制度。本研究則因為有執行經驗議員受訪數有限且適逢總統與立委的換屆選舉，加上議員建議款在地方議會發展的未來充滿變數，成為本研究的研究限制。

Since its initiation in Porto Alegre, Brazil, in 1989, Participatory Budgeting has become a global trend promoting “ participation ” across ideological lines. In Taiwan, following the 2014 Sunflower Movement, demands for government transparency led to the adoption of Participatory Budgeting, making Taiwan part of this participatory wave. Implementation in Taiwan can be categorized into two models: the “Administrative Agency Model ” and the “ Councilors Suggestive Fund Model.” However, discussions in Taiwan have predominantly focused on the former, with limited attention given to the latter. This study aims to broaden the discussion on the Councilors Suggestive Fund, providing insights into legislators’ different perspectives. Using six factors: elections, parties, seniority, factions, political culture, and individual factors, the research, based on the New Taipei City Council case, identifies reasons why legislators in New Taipei City do not execute Participatory Budgeting through the Councilors Suggestive Fund.

Through multiple case study approach, interviews with experienced and inexperienced New Taipei City legislators reveal three main reasons for the lack of execution: dominance of specific political parties, difficulty dismantling existing patronage networks, and subjective efficiency concerns among legislators. In light of these findings, the study suggests two recommendations: incorporating the practical use of the Councilors Suggestive Fund into training content and establishing normative institutional mechanisms to promote the Proposal Fund model. The study acknowledges limitations because of few number of interviewed legislators with implementation experience, during concurrent presidential and legislative elections elections. Furthermore,ongoing variables in the development of the Proposal Fund in local councils.

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