| Summary: | 碩士 === 國防大學國防管理學院 === 國防財務資源研究所 === 97 === Budgeting, whose content reflects the overview and key points of the government’s policy, is digitization and concreteness of governmental policy implementation. As an American scholar Rubin (1997) in his famous book, The Politics of Public Budgeting, indicated: that the public budget reflects the governance capability and the priority of the expense. The reality of budget allocates the sparse resource and selects the suitable one among the disbursing targets by making decision. Owing to the final result relating the candidate who obtains the government’s resource, the decision and process of budgeting become an attentive focus which is easily interfered.
National defense budget is the major part of the government’s budget. It is the capacity of a nation’s achievement to military strategy, but its effectiveness is not easily evaluated. The way of properly planning and execution of the national defense budget is very important. Due to environmental factors such as budget decision and consideration, several key persons who own decisive power may affect the weighting of budget distribution, resulting into the unbalanced militarization project. Therefore, the behavior of participation in distribution of budget and avoiding irrational decision is important extremely. This study utilizes hierarchical regression analysis to perform hypothesis testing. It is found that obvious correlation between the budgeting and human decision. The result shows that the decision and process of budgeting is regulated but interfered with human policy. It should establish the regular process that is not affected by outside factors. Thus the handle of the national defense resource becomes more effective and efficient.
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