警察相關政事型特種基金設置之探討

The Study on the Establishing of the Police Governmental Fund

馮佩君(Pei-Chun Fun)

《中央警察大學警察行政管理學報》 11期 (2015/05) Pp. 87-107

摘要

鑒於單位預算的編列屢遭刪減，研究發展經費通常不足，且運用欠缺彈性，為使警察政策研究能永續且全盤，並使經費與設備的投入更無虞，且執行更有彈性且具自主性，則應進一步探究成立專款專用特種基金的可行性。本研究由預算法的角度切入，了解不同預算編製型態內容及基金之性質，設置目的與功能；輔以訪談相關學者、警察人員以及主、會計人員，並提出警政研究發展基金若成立其可能之運作屬性及職司單位之建議。

關鍵字

警察政策研究 ； 特種基金 ； 政府預算

並列摘要

For the continuous and completed research of police policy with sufficient funds and resources as well as free and independent practice, it is critical to further explore the possibility for creating special funds for its specified purpose only. This study attempts to understand the structure of making budget planning, the quality and the establishment purpose as well as the function for the funds based on the discussion with relative theories and the interview with related scholars, police personnel, and accountants. Also, this study suggests operational quality and incharge departments when the Police Administration Research and Development Fund established.

並列關鍵字

Police policy research ； special funds ； government budget