| Summary: | 碩士 === 國立宜蘭大學 === 經營管理研究所 === 99 === Abstract
In recent years, Taiwan's economy encountered the financial crisis and economic crisis, and global economic landscape has also entered the restructuring stage. The growing government functions and public policy, in response to the reformation of cities the cities budget increasing and various tax revenue poor, make the government budget deficit more expanded and have a greater impact on local government finance. According to the "Local Government Act", township is the basic level of self-organization among local self-government organizations, its financial revenue and expenditure are regard as self-government matters. The soundness of their finance is related to local development, and is closely linked with the people's lives. The purpose of this study investigates the differences of budget execution among the townships and cities in Ilan County, and uses regression analysis to explore important factors that affect townships in budget differences so as to understand difficult points of problems and then put forward specific recommendations as a reference for establishing a budget system to meet needs of local development so that limited resources are properly configured through the political process. With the result that government performance will be promoted and the policy outcomes will be enhanced.
The empirical results show that the difference between recurrent revenue budgets is mainly subject to government subsidy dependence and the scale of revenue budget. The difference in revenue capital budget is mainly subject to the scale of revenue budget. The difference between recurrent annual expense are subject to the debt burden and the scale of revenue budget. The difference in annual capital expense is subject to government subsidy dependence, the scale of revenue budget, the ruling camp and the debt burden. The difference in annual budgetary surplus or deficit is mainly subject to the national economic growth rate, annual rate of consumer price index, the scale of revenue budget and the debt burden. These above empirical results show the factors that affect the difference budget are many, and the different nature of the budget is not the same influence factors as well.
Keywords : Government budget、Budget system、Budget variance、Budget management
|
|---|
