The Effect of Penalty Clauses and Semi-Annual Balance Statement Policy on Execution Rate of Budget

• Main Authors: Shu-ShiaWang, 王淑霞
• Other Authors: Qing-Zai Wu
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/19977771111633561458

碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === The purpose of this study is to investigate the association among penalty clauses, semi-annual balance statement policy and execution rate of total budget. In addition, it consists in examining whether the legislative yuan deletion of budget and national audit office amendments to treasury mechanisms affect the influence of budget execution rate. Listed practical implementation in Taiwan from 1994 to 2010, were used as a sample to test the hypotheses by regression analysis in the research. The results show: After implementation of penalty clauses the execution rates of capital investment budget are significantly positive effect in 1994 to1995. After implementation of penalty clauses and semi-annual balance statement policy has a negative effect on the capital investment budget execution rate of the first five years, and has a significantly negative effect on the capital investment budget execution rate of the second five years. Legislative yuan deletion of budget mechanisms has a significantly positive effect on the budget execution rate. And national audit office amendments to treasury mechanisms also have a positive effect on the budget execution rate. The study proposed that two policies should be effective implementation, otherwise government should consider the alternatives policies in order to achieve the prospective goal.