| Summary: | 碩士 === 僑光技術學院 === 管理研究所 === 94 === The idea of entrepreneurial budgeting system was introduced into government, from private sector, to reduce budget deficit, strengthen expenditure control and increase spending efficiency, in hoping for effective resources expansion and better resource allocation. Since the second oil crisis in the 1970s that resulted in a long-term economic stagnation, the ever-increasing public expenditures and social welfare expenses caused national budget deficits to increase year by year. Hence, state governments tried to balance their budgets and reduce their budget deficits with the introduction of entrepreneurial budgeting and various related financial processes.
This research tried to empirically study the application of the entrepreneurial budgeting systems in European countries, with main focuses on their characteristics, benefits, disadvantages, differences, and efficiency, in hoping for proposing a more practical budgeting system for the Taiwan government to best allocate its budget resources.
Research methods were basically qualitative study with the supplement of quantitative analysis. Through the reviewing of literatures, this study compared entrepreneurial budgeting systems in Taiwan and European countries, and evaluated post-implementation budget deficits and expenditure effectiveness improvements among European countries. Finally, regression analysis was employed to test if there were significant impact on governmental expenditures on its respective economic growth in Taiwan, United Kingdom, and Germany.
Analysis results showed that: 1. Taiwan is more flexible with its system, while the UK and Germany systems are more forceful; 2. Practically, Great Britain and Germany adopted a total performance evaluation system on the contracting-out programs to save budget execution expenses; and their better implementation of the performance evaluation strengthened spending efficacy; 3. Due to a proper control mechanism on its total expenditures, the German central government expenditures per cent of GDP has a significant impact on its economic growth. Its economy has therefore been showing a stable growth pattern.
Keywords: Entrepreneurial Budgeting, Budgeting, Taiwan, Europe, United Kingdom, Germany.
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