A Budget Model of Government-Owned Enterprises

• Main Author: 唐文容
• Other Authors: 郭志安
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/29191999699156372884

碩士 === 國立彰化師範大學 === 商業教育學系 === 96 === The purpose of this study is to develop a multiple regression model in examining the relationship between budget scale and financial index variables of government-owned enterprises. In our basic model, there are 19 government-owned enterprises and 15 financial ratio variables. We have also built another multiple regression model based on the 4 financial indices that are seriously considered by budget examiners. The empirical results indicate that our model is much more suitable and valuable in planning the budget strategies of government-owned enterprises.