公共建設計畫期中預算執行檢討模式之研究

OPTIMAL ADJUSTMENT MODEL FOR BUDGET EXECUTION OF INFRASTRUCTURE PROJECTS

顏上堯(Shang-Yao Yan) ； 陳全官(Chiuan-Guan Chen) ； 蕭妃晏(Fei-Yen Hsiao)

《營建管理季刊》 83期 (2010/06) Pp. 25-35

https://doi.org/10.6505/CMJ-2010-83-25-11

摘要

公務行政機關在計畫預算執行過程中，常會因突發事件且欠缺應變機制，而肇致部份計畫預算執行進度落後等情事，影響整體計劃執行。因此，對於政府推動公共建設計畫時，如何在運用年度預算執行期間，針對意外事件以即時檢討與調整原規劃計畫，考量執行計畫案件之性質、規模與重要性等，使編列之年度預算金額能充分運用，達到最大預期效益，實為一重要的課題。本研究以最大預期效益值為目標，在給定年度預算計畫期中的相關限制條件下，利用整數規劃技巧，構建一預算執行檢討模式，以期幫助決策者有效地調整後續計畫之執行作業。為測試模式的實用績效，本研究以某一鄉鎮市公所執行年度建設計畫為例，進行範例測試，初步結果發現本研究模式所得之效益值明顯較實務人工經驗值為佳，顯示本研究模式應可為實務界之參考。

關鍵字

公共建設計畫 ； 預算執行檢討 ； 最佳化調整模式 ； 整數規劃

並列摘要

The deadlines for completion of budget execution of infrastructure projects planned by public departments are often affected by unexpected factors, such as protestors, market fluctuations and so on. The lack of response mechanism following these incidents is the main cause of budget execution delayed. Consider the characteristics, the scale and the importance of the projects, how to efficiently and effectively adjust budget execution of infrastructure projects for the remaining time following the incidents to maximize the expected benefit is an important issue for decision makers in public departments. In this study we employ integer programming techniques to construct a budget-execution adjustment model for infrastructure projects, with the objective of maximizing the total expected benefit, subject to the related budget execution constraints. The model is evaluated with a case study performed using the data from a local government in Taiwan. The test results show the model benefit is significantly better than the one obtained by the manual method in practice, indicating the proposed model is useful reference for decision makers in practice to efficiently and effectively adjust budget execution of infrastructure projects.

並列關鍵字

Infrastructure projects ； Budget-execution adjustment ； Optimal adjustment model ； Integer programming