| Summary: | 碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 96 === The central government’s non-enterprise funds fall under the management of 181 government agencies in 2006. The funds include the budgets and sub-budgets of agencies’ subordinate units. As many of the government’s funds have long been ineffectively managed, it is necessary to locate the problem areas and propose possible solutions in a bid to improve their performance. The purposes of this study are to analysis the performance of jail operation fund of Ministry of Justice, and to find significant financial ratios to evaluate the performance of jail operation fund in Taiwan. From the central governance non-enterprise funds database, we collect the financial data of the jail operation fund from 2005 to 2006. We use Multi-regression model to find out financial indices that have significant effect of jail operation fund. The conclusions are:
1.To improve performance of jail operation fund of Ministry of Justice, it is necessary to increase and manage the rate of Return on Assets.
2.To recover business profitability of jail operation fund of Ministry of Justice, it is essential to increase and manage the rate of Return on Assets, Receivable Turnover days and Cash Cycle.
3.To get better leverage ratio of jail operation fund of Ministry of Justice, it is essential to increase and manage the rate of Return on Assets, Assets Turnover days, Net Return, Turnover of Total Assets, Cash Flow, Receivable Turnover days and Turnover of Net Return.
4.To recuperate the performance on using fund of jail operation fund of Ministry of Justice, it is essential to increase the rate of business operation, establish the organization of performance, and integrate the accounting system of operation fund.
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