隨著國際政治的變化,全球及區域安全的局勢已產生急遽轉變,衝突的本質及威脅的形式也不斷改變。台灣面對中共未曾停歇的武力恫嚇,迫使國軍在建軍備戰的模式上,亦須以新的戰略及思維調整作戰規模,積極從組織、準則、訓練、裝備等各個層面進行變革。近年來,由於國家稅收不足、財政困頓,經濟因政治爭鬥而趨緩,國民生產毛額(GDP)成長受限,如何能將國防資源有效運用,更具有其重要性。 本研究主要目的在如何運用有限的國防資源做最有效配置及運用,並能兼顧務實與理論的雙重基礎,深入探討國防預算之「人員維持費、作業維持費及軍事投資費」最適化比例,以滿足三軍建軍備戰需求,發揮整體戰力,達到國防戰略目標,不但是先進國家持續研究重視的議題,亦為當前值得研究分析探討的議題。 本研究採用方法有文獻蒐集及分析、專家問卷調查法、層級分析法(AHP)。數據資料來源分為兩大部份,第一部份來自我國及各國的國防報告書,第二部份則來自國防大學117位學官專業意見及看法。 在專家問卷調查結果方面,「軍事投資」重要性最高相對權重達49.50%,其次為「人員維持費」達26.31%,最後為「作業維持費」為24.17%。在三區分預算之最適化比例方面,整體受訪者認為「軍事投資」所應佔之比例,最高達40.62%,依次為「人員維持費」(31.33%)、「作業維持費」(27.96%)。
With the change of international politics, there are rapid changes in the safety of the whole world and regions, and the essence of the conflict and the form of the threat are changing constantly. Because of facing the military force from Communist Party of China, Taiwan must also adjust the scale of fight with new strategy and thinking, actively improving from each aspect, such as organization, criteria, training, equipment, etc. In recent years, the tax revenues are insufficient, the finance is tired out , economy eases up because of fighting in politics, the GDP is grown up limited, so, how to make good use of national defense resources effectively is very important. The main purpose of this research is to find out the optimal allocation and uses under limited national defense resources and the consideration of practice and theory. This thesis investigates the optimal ratios of national defense budgets, including of personnel costs, maintenance costs and military investments, to meet the demand of prepared against the war, develop the fighting capacity, and reach the strategic objective of the national defense, this is not only the topic that advanced countries pay attention to, but also a worth topic to research and analyze at present. This thesis adopts the research methods including the document collecting and analysis method, the expert's questionnaire investigation method, the analytic hierarchy process method (AHP). The data resources are divided into two major parts, the first part comes to the national defense reports of Taiwan and other various countries, and the second one comes from the professional suggestion and views of 117 National Defense University's studying officers. From expert's questionnaire investigation results, “the military investments” gets the highest relative weight of the importance up to 49.50%, secondly is 26.31% for “personnel costs”, and the end is “maintenance costs”, that is 24.17%. In the dimension of optimal ratios, the whole people think the proportion of “military investments” should be up to 40.62%, secondly is 31.33% for personnel costs, and the last one is ' maintenance costs “(27.96%).