Interaction of Revenue and Expenditure－Evidence from Kaohsiung City
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 103 === The study investigates the interaction of revenue (including self-financing resources and non-self-financing resource) and expenditure from fiscal data of Kaohsiung City from 1980 to 2014. The empirical results show： (1)From actual numbers, “Expenditure” l...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ghsjpf |
| Summary: | 碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 103 === The study investigates the interaction of revenue (including self-financing resources and non-self-financing resource) and expenditure from fiscal data of Kaohsiung City from 1980 to 2014. The empirical results show：
(1)From actual numbers, “Expenditure” leads ”Self-financing Resources”, meaning local government which increases the part of self-financing resources actively could improve its financial situation.
(2)From actual and budgeted numbers, ”Debt Expenditures” leads “Self-financing Resources”. From Budgeted numbers, ”Expenditures for the Public Service Pension Fund and Compensation Benefits” leads “Self-financing Resources” and “Revenue”.
(3)Difference exists in the empirical results of actual and budgeted numbers.
The findings in this study could be the helpful references to the authority.
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