新績效預算制度實施因素之研究分析 : 以我國中央預算制度為例

淡江大學機構典藏 > 商管學院 > 公共行政學系暨研究所 > 學位論文 > Item 987654321/74376

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题名:	新績效預算制度實施因素之研究分析 : 以我國中央預算制度為例
其它题名:	What drives performance budgeting to perform? : a survey examination in Taiwan
作者:	鄒宗霖;Tsou, Tsung-Lin
贡献者:	淡江大學公共行政學系公共政策碩士班劉志宏
关键词:	新績效預算;財政透明度;預算透明度;中程支出架構;Performance-based budgeting;Financial transparency;Budgetary transparency;Medium-term expenditure framework
日期:	2011
上传时间:	2011-12-28 18:27:18 (UTC+8)
摘要:	自2008年9月15日美國雷曼兄弟公司倒閉以來，全球迅速掀起一股金融海嘯的危機，受到金融海嘯的影響，許多國家皆面臨財政日益困窘的問題，因此，多數政府必須更落實資源配置的效率，以確保財政情形的健全與穩定。要確保財政的健全與穩定必須擁有良好的預算制度，新績效預算制度強調財務資源的彈性、自主與授權、著重計畫產出與結果、提升預算行動者之間的溝通、以有效率的方式改善公共管理、便於更精確的預算決策制定、以及讓政府的活動達到高透明度和高課責性。然而，由於每個國家具備的環境因素以及制度設計的不同，導致新績效預算制度在每個國家實務運作上仍存在某種程度的落差，進而造成新績效預算制度在改革成效上的差異。因此，本研究試圖歸納整理出實行新績效預算制度所必須具備的完整配套措施，初步歸納為行政、政治、制度三面向，而後以實證分析的方式瞭解我國專家和學者的認知和差異為何，並依據分析結果提出實務上的建議。根據實證分析結果，本研究提出以下建議：一、行政面向部份：加強組織人員的教育訓練以及建立顧客導向的組織文化；二、政治面向部份：尋求國會的支持以及利害關係人的參與；三、制度面向部份：1.在財務資訊揭露部份應擴充財務資訊揭露的管道、簡化財務資訊的內容、擴充財務資訊揭露的內容2. 建立專業稽核制度3. 建立精確一致會計部份4. 建立中程支出架構。 Since the collapse of Lehman Brothers in September 15, 2008 , the global financial quickly set off a crisis, many countries are facing financial problems increasingly. Therefore, most of the government must be more efficiency to implement the allocation of resources, to ensure the soundness and stability of the financial situation. To ensure financial soundness and stability must have a good budget system. Performance-based budgeting emphasis flexibility、autonomy and authority of financial resources, focusing on project outputs and outcomes, to enhance communication between budget actors, in an efficient way to improve public management, and making budget decision more accurate and to allow Government activities to achieve high transparency and high-class accountability. However, each country has different environmental factors and the design of the system, there are still some degree of operation in each country. Therefore, this study attempts to analyze what factors are necessary to implement new performance budgeting, the study initially grouped into three dimensions, administrative, political and institutional. Then, we use empirical analysis to experts and scholars to understand the cognitive and the differences. According to the results, we presented practical recommendations According to empirical results, we propose the following recommendations: First,in the administration: strengthening education and training of personnel and the establishment of customer-oriented organizational culture; Second, in the politics: to seek congressional support and participation of stakeholders; Third, in the institution: 1.financial information disclosure should be expanded in the pipeline, simplifying the content of financial information, expanded content of financial information disclosure 2.to establish a professional audit system 3.to establish an accurate accounting 4.to establish medium-term expenditure framework.
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