A Study on Expenditure Budget Implementation of Government''s Public Department─The Case of Central Government Budget in Taiwan

• Main Authors: Hung-Tse Feng, 馮宏澤
• Other Authors: Huey-Tang Lu
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/00196293187572403838

碩士 === 國防管理學院 === 資源管理研究所 === 92 === The finance of Taiwan government have faced difficult situation owing to the escalated inflation on spending and continuous conversion on international economical environment. It has been a major topic nowadays that government hierarchy executes effectively on budgeting and researches continuously on budget implementation on account of limited budget resource. The administrative performance is strongly correlated to the budgetary system policy, reform, and the result of implementation. This thesis uses the central government budget implementation data categorized as current and capital expenditure, administrative branches, and agency branches between the fiscal year 1983 and 2002 to explore the differences of expenditure budget implementation before and after budget system reform, and the differences of expenditure budget implementation on the structure of government expenditures. Moreover, this thesis analyzes the controversial phenomena of expenditure budget implementation pattern and related factors influencing budget implementation rate from managerial perspective. Empirical parts are studied by using paired T test, nonparametric analysis, one way analysis of variance, Scheffe’s posterior comparison, and multiple regression. The empirical results show that central government’s average expenditure budget implementation rate in the period of a series of budget systems reform is significantly greater than in the other period. Moreover, the execution on central government’s entire capital expenditure seems catalyze the relative inflation of future current expenditure, and always propose the budget reserve. There also exists different pattern in budget implementation of different agency expenditures and administrative expenditures that influence effectiveness of budget execution. Furthermore, it is found that carrying out and much strictly carrying out the punitive rules have significantly influential effects in the execution of capital expenditure based on the test of controversial phenomena of expenditure budget implementation pattern. About the government’s entire expenditure budget implementation rate, the fourth quarter is significantly greater than in other quarters, which indicates a seasonal focused phenomenon on budget implementation. Ultimately, among influential factors of expenditure budget implementation rate, the scale of budget reserve and the flexibility of budget execution demonstrate significant influence in current expenditure budget implementation rate. The punitive rules and the scale of budget reserve demonstrate significant influence in capital expenditure budget implementation rate. Finally, the political, economic, and budgetary operational variances extracted from this study have different influential effects for different administrative expenditures.