海峽兩岸執行歲出預算管制考核比較之研究

A Study on the Comparison of Annual Expenditure Budget Control and Evaluation between Taiwan and China

莊振輝(Jenn-Huei Juang)

《聯大學報》 9卷2期 (2012/12) Pp. 115-136

https://doi.org/10.29847/JNUU.201212.0007

摘要

政府各機關於籌編預算時競相爭逐有限之資源，某一機關分配較多，其他機關受排擠其分配必然較少。分配若有偏頗將使各項政事未能均衡發展，致影響國家之進步與人民之福祉。資源之分配應考慮因素之一為過去執行預算之績效，其優劣良窳有賴於管制考核而得之。兩岸預算制度互異，歲出預算考核相同之點為均採內部與外部考核、預算執行同步考核、均欠缺前瞻回饋系統；相異之處則為預算管理機關、考核內容、預算執行報告強制性、列為準備專案核准動支之規定不同。至於逐級考核、經費賸餘與不足之處理、向立法機關報告預算執行情況、編列政府預算之機關均為受考核機關、審計機關為考核預算執行之重要機關等則規定相同但執行方法有別。

關鍵字

前瞻回饋系統 ； 事後回饋系統 ； 預算考核 ； 經費賸餘 ； 管制考核

並列摘要

The governments competitively strive to chase limited resources on preparing budget. If one government assigns more, other governments will be less assigned certainly by fund squeezing. The government affairs will be not developed proportionally if the assignment is unfair. The progress of country and the welfare of people will be also influenced. The performance of executed budget in the past is one element of considerations on the distribution of resources and can be distinguished as better or not through control. The budget systems are different between China and ROC (Taiwan). There are three same items on annual expenditure budget control: (1) Internal control and external control, (2) Budget execution and control simultaneously, (3) Lack of foresight and feedback system. There are four different items on annual expenditure budget control: (1) Budget management instruments, (2) Detail of control, (3) Constraint of budget execution report, (4) Listed as a reserve to be disbursed on a special project basis when actual needs arise. The regulations are same but execution ways are different on the following two items: (1) Controlled step by step, (2) The treatment of balance and insufficient on expenditures, (3) Reporting the budget execution to legislature, (4) The organizations preparing government budget are also should be the evaluated organizations, (5) The auditing department are the main organizations of evaluating the budget execution.

並列關鍵字

Feedforward System ； Feedback System ； Budget Evaluation ； Allocation Surplus ； Control and Evaluation

參考文獻

中國主計協進社(2002)。中華民國主計史。自印。

王加林(2006)。發達國家預算管理與我國預算管理改革的實踐。中國財經出版社。

王樹槐(1989)。財政改革，中華民國建國史。教育部。

行政院主計處政府會計共同規範審議委員會（2003）。政府會計觀念公報第2 號：政府會計報告之目的。自印。

行政院研考會()。,未出版。