非營利部門對社會需求與預算回應之關聯性研究：以台北市警局為例

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Title:	非營利部門對社會需求與預算回應之關聯性研究：以台北市警局為例
Other Titles:	The Association between Social Needs and Budgetary Responsiveness in a Not-for-Profit Setting ：A Case of Taipei City Police Department in Taiwan
Authors:	張寶光;陳文山
Contributors:	淡江大學會計學系
Keywords:	非營利組織;社會需求;公共部門;預算回應;台北市政府警察局;警察機關;Nonprofit Organization;Social Needs;Public Sector;Budgetary Responsiveness;Taipei City Police Department;Police Agency
Date:	2002-03
Issue Date:	2014-02-12 14:54:46 (UTC+8)
Abstract:	在廿一世紀的現代社會中非營利部門所扮演的角色愈來愈重要。其中，尤以龐大的政府組織最受到實務與研究上之矚目。本文採與人民生活之安危息息相關的警政部門做為研究對象，探討其預算及警力佈署是否能回應人民報案及破案之需求，以進一步瞭解非營利事業對社會資源的使用及對社會需求的滿足。主要之研究結果為，我國首善之區在編列各分局刑事預算，整體而言，均有參酌前一年度人民重大與一般刑事案件報案的社會需求加以擬定，但佈署員警人力時則否。此一實證證據亦支持我國政府在使用人民的納稅錢時，並非全無不適合之處，至少在台北市各警政分局是如此。 This study develops an empirical model to examine the responsiveness of budgetary allocations to public demand for services and the resulting outcome-generating activities in the Taipei City Police Department (TCPD) in Taiwan. The analysis combines nonfinancial measures of the results of operations with budgetary and financial measures. The empirical analysis uses publicly available TCPD data. We find evidence that budgetary provisions and police forces are responsive to perceived social needs. Especially, prior crime rates are the determinants of current budgetary allocations and police forces.
Relation:	e世紀的挑戰：國際學術研討會管理組論文集=Proceedings of E-Era Challenge International Academic Conference，頁379-390
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding

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File	Description	Size	Format
非營利部門對社會需求與預算回應之關聯性研究：以台北市警局為例_中文摘要.docx	摘要	14Kb	Microsoft Word	81	View/Open
非營利部門對社會需求與預算回應之關聯性研究：以台北市警局為例_英文摘要.docx	摘要	15Kb	Microsoft Word	92	View/Open

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