Does Monitoring Frequency Affect Budget Execution Patterns?

Jinn-Yang Uang ； Ching-Wan Liang

《Asia Pacific Management Review》 17卷1期 (2012/03) Pp. 59-75

https://doi.org/10.6126/APMR.2012.17.1.04

並列摘要

Delays in budget execution till the end of the fiscal year have long been of major concern to governments worldwide. In an attempt to deal with this, the Taiwanese government introduced a midyear budget execution review into its budgetary system. This study aims to examine the impact of this extra monitoring mechanism on budget execution patterns. Using the defense units as a sample, we find that the first half-year budget execution rate increases and the high concentration of budget execution for the second half of the year is significantly reduced after the introduction of the midyear review. Overall, the results indicate that public budget execution suffers from managers' opportunism and that closer monitoring helps mitigate such opportunistic behavior.

並列關鍵字

Budget execution ； monitoring frequency ； execution pattern ； behavior

參考文獻

(Directorate-General of Budgeting, Accounting and Statistics (DGBAS) (2009a) Regulation for Preparing the Central Government General Budget of FY 2009. Taipei.).

(Directorate-General of Budgeting, Accounting and Statistics (DGBAS) (2009b) Instructions and guidelines on the preparation of the central and local government budget .Taipei.).

(Directorate-General of Budgeting, Accounting and Statistics (DGBAS) (2009c) Instructions and Guidelines on the Budget Execution of Central Government Agencies. Taipei.).

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