公共建設計畫預算編列與調整模式之研究－以基層地方政府為例

OPTIMAL MODELS FOR BUDGET-EXECUTION PLANNING AND ADJUSTMENT OF INFRASTRUCTURE PROJECTS IN PUBLIC DEPARTMENTS OF LOCAL GOVERNMENTS

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

《營建管理季刊》 89期 (2012/01) Pp. 31-48

https://doi.org/10.6505/CMJ-2011-89-31-18

摘要

目前地方政府受限於現有人力資源，在預算編列及調整實務運作過程中，太多由行政機關決策者安排，而針對預算編列額度及計畫執行時間常依經驗為之，缺乏一套完整有效的管理制度以評估規劃結果之整體最佳性。如此一來，不僅使得過多經費賸餘常於年度結束後辦理保留，影響整體公共建設計畫的執行，且無法有效的運用預算資源，更造成計畫預算的排擠現象，導致政府施政校能的降低。有鑑於此，本研究以地方政府行政機關執行公共建設計畫之立場，考量實務運作與人力資源等相關限制條件，構件一預算編列模式與一套預算編列後調整模式，以供決策者使用參考。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較傳統方式為佳，顯示本研究模式應可為決策者辦理規劃作業之參考。

關鍵字

公共建設計畫 ； 預算編列與調整 ； 整數規劃

並列摘要

In Taiwan, local governments typically determine and adjust annual budgets by planning personnel with experiences, without assistance of an efficient management system up to now. It would not only cause a large reserve of annual budget generated every year, but can also bring about crowding out effect on other budgets. How to construct a good budget-execution plan for infrastructure projects to meet the result of budget reviews, which are carried out by the committees within the Legislative Yuan, is an important issue for decision makers in public departments. In this study we employ integer programming techniques to construct optimal models of budget-execution planning and adjustment for infrastructure projects, with the objective of maximizing the total benefit, subject to the related budget execution constraints. These models are evaluated with a case study performed using the data from a local government in Taiwan. The test results are better than that of the traditional methods, showing the proposed models are useful reference for decision makers in practice to plan budget execution of infrastructure projects.

並列關鍵字

Infrastructure Projects ； Budget-execution Planning and Adjustment ； Integer Programming