地方議會預算審議過程之研究－以彰化縣為例

• Main Author: 張美娟
• Other Authors: 紀俊臣 博士
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/04274575192723246836

碩士 === 國立彰化師範大學 === 政治學研究所 === 99 === A budget allows public policy to be seen in terms of a tangible number. It creates transparency into administrative planning and the conduct of local government, shows they made to the people. The budget review right of the local parliament is an essential procedure that legalizes the whole budget. It’s an import mechanism used to effectively check and overlook government policies. When budgetary deficit of local government keeps pouring in. Trends in local governance, the allocation of budgetary resources into focus, the local council budget deliberations should have a positive role in guiding policy exists. This research uses historical systems. It adopts documents to probe into the law, interview law and to observe the law naturally. It then complements and analyses the case in accordance with Rubin’s theory of budgeting. It then looks at the parliament of Changhua County as an individual case study. It then analyzes the operation system and the present situation. It analyzes the formal system, unofficial system and external environmental factors. The process helps analyze the factors that influence the reexamination of budget. It ranges from analyzing the entire system and the operations to the behavior of the budget reviewing. It begins with the static review norm, continues to assess the operation situation of the committee and their cultural procedures and agendas. My study discovered there is a problem with simplifying the procedure of budgetary deliberation. The committee did not set up a professional deliberation which means resolution to replace the majority of small resolution. The deliberation did not pay attention to accounts information. Congressman is familiar with underlines individual performance to be bigger than the political organization to consult. In light of the above problems, we should implementation of the norms and principles of the budget deliberations. We can begin appropriate reference to the hearing system to listen to the opinions of experts. By establishment budget center grouping proposed that the budgetary scrutiny opinion, establishes the committee should mechanism of the specialized deliberation and promotes congressman ability of the specialized quality. By political negotiation of the legal system to strengthen and build, so that budgetary deliberation process more public transparent.