Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/98802
標題: 我國中央政府歲出預算執行率影響因素之研究
A Study on Expenditure Budget Implementation Rate of Central Government in Taiwan
作者: 黃劭彥
卓佳慶
陳玲娜
Shaio-Yan Huang
Chia-Ching Cho
Ling-Na Chen
關鍵字: 政府預算
預算執行率
特別預算
歲出歲入
中央政府
government budget
budget implementation rate
special budget
revenues and expenditure
central government
摘要: 本研究主要討論影響政府歲出預算執行率之因素,以中央政府所屬24個機關單位為主要研究對象。研究期間為2001年至2010年,共10個會計年度,透過實證找出可能影響歲出預算執行率的因素,結果發現:預算增減數占單位預算比率、每年度第四季及上年度之歲出預算執行率,與歲出預算執行率具正向關係,可見政府歲出預算執行的達成,與當年末季及上年度執行情形有關。但以前年度保留款占單位預算比率及預算成長率,則與歲出預算執行率具負向關係,意謂過去累積未使用之經費、預算較去年增加者,將減低預算執行率。至特別預算與資本門預算占單位預算比率,以及機關單位所屬數量與預算員額,在統計上則與歲出預算執行率存在無顯著負向關係。
In this study, the samples are 24 units belonging to central government-owned Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan. The sample years are from 2001 to 2010. The empirical results show as follows: (1) Budget growth rate, the amount of prior year reserves to statutory budget, are negatively related to the budget implementation rate; (2) The ratio of budget increase, last-year budget implementation rate, the fourth quarter budget implementation rate; are positively related to the budget implementation rate; (3) The ratio of capital budget, special budget to statutory budget, and the employee number of units do not find significantly negative relationship to budget implementation rate.
URI: http://hdl.handle.net/11455/98802
Appears in Collections:臺灣管理學刊 第17卷 第02期

文件中的檔案:

取得全文請前往華藝線上圖書館



Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.