A Study of Tainan City Government Budget Decision Making－Take the 2004 Budget as a Study Sample

• Main Authors: shu-tzu chen, 陳淑姿
• Other Authors: Bo-ywe Lee
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/79203058296865454776

碩士 === 國立成功大學 === 政治經濟學研究所專班 === 96 === In Taiwan, the local governments have difficulty in their finance in common. Among the local governments, Tainan City suffers the most from its financial plight. Under the pressure of the deteriorating finance, nevertheless, Tainan City Government does not cut down the scale of its general budget. Rather, it responds to the deteriorating finance by expanding its budget. How Tainan City forms, plans, and performs its budget scale policies is the key concern of this study. Taking the 2004 Tainan City Government Budget as a study sample, the main purposes of this thesis are not only to probe into and analyze the current financial situation of Tainan City, but also to understand how Tainan City Government prepares budget and how Tainan City Government forms, plans and performs major construction policies. By adopting the documentary analysis, case analysis, and in-depth interview methods, this study also analyzes the behaviors of the master, individuals, and participants, and the outcome and efficiency of budget performance. By thus doing, this study testifies the influential factors raised in the study. There are seven research findings of this study, and they are as follows: 1. It is difficult to control the general budget deficit of Tainan City. 2. In the short term, the scale of budget would keep higher up when taking the expansionary budget method. 3. The allocation of budget of park-construction plan is not fair. The poor performance of the plan shows how rough the plan is. 4. The attempt to control the budget scale in the later period does not function well. 5. Planning the budget annually causes the stuck of the budget. 6. In the short run, using the functional budget method could get some effects. 7. Budget deficit makes it hard to push the city administration. Based on the aforementioned findings, this study provides six suggestions: 1. The Central Government should build responding measures to adjust the local finance in a short time. 2. The local governments should pause the adjusting of teachers’ teaching hours and the class numbers in elementary and junior high schools. 3. The Central Government should put the 38 act of The Law of Subdivision of Financial Income and Expenditure into effect. 4. The local governments should narrow down the number of temporarily employees. 5. The Legislative Yuan should pass the amendments of The Public Debt Act and The Law of Subdivision of Financial Income and Expenditure as soon as possible. 6. The Central Government should amend the whole system.