| Summary: | 碩士 === 國立中興大學 === 國家政策與公共事務研究所 === 98 === The budgeting process always has high transaction cost and it has always been a public concern. Among all the international and domestic documents and journals, the study of transaction cost in budget planning process is not a hot topic. Recently, Miaoli County has made a rapid improvement on its policy satisfactory rating and worth being an example for other cities. This research chooses Miaoli County as the study object. By applying Williamson’s transaction cost theory and budget decision making theory, this research is to discuss the general budget planning process and transaction cost of Miaoli county government. It also reveals the transaction cost that the participants in the budget planning process have to face, and also the influence to the budgetary resource allocation. Further, provides the advice to minimize transaction cost in budget planning process and improve the efficiency of resource allocation for local government’s future budget planning.
This study using both survey research and secondary data research. The survey target focuses on participates of budget planning within Miaoli county government and its affiliate agency. The sample size is 257 individuals.The study shows that, (1) Committee member’s gender, educational level, seniority, and department characteristic will affect the trading cost. (2) Department characteristic affects budget arrangement, and assistant department (including general affairs department) and budget, accounting and statistics office are more likely to approve the budget, compare to finance department.
To provides the advice to minimize transaction cost in budget planning process and improve the efficiency of resource allocation. The recommendation in this study is (1) Enhance information transparency to reduce the opposing positions. (2) Enhance communication and coordination, in order to enhance common consensus in resource allocation. (3) Establish the accountability mechanisms and incentives system. (4) Develop local government budget act. (5) Design resource allocation mechanisms, in order to lower transaction costs. (6) Improve annual expenditure estimation, in order to improve efficiency in resource allocation.
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