預算制度與預算行為之研究-工作滿意度探討

國軍歷經大規模裁減，兩岸關係仍持續處於對立，近年災害防救成為國軍任務之一，國軍所負任務不減反增；另受到社會少子化、就業市場競爭影響，及基層幹部工作負擔較重等因素，國防部報告指出，國軍尉級軍官編制2萬1,174人，現有志願役軍官1萬4,756人，編現比70%，而基層士官編制7萬2,575人，現有志願役士官5萬7,465人，編現比79%，已影響各項任務推動。個人職場所見，因單位缺員造成部分人員身兼數職，非份內工作僅能求及格應付了事，但有限且得來不易的國防預算，不能以按月達成支用率為目標，應是把預算做最佳規劃，將每分錢發揮最大之效益。基此，本研究以問卷調查方式分析預算制度與預算行為，並以工作滿意度作為探討。研究結果發現：現行預算制度對預算行為有其約束性，而預算執行人員期盼預算獎勵制度能增加頻次，此一研究結果可提供預算制度訂定參考；另期盼招募更多有志青年進入國軍，使每人回歸自己本分職務上，各項任務必能推展順遂與完善。

關鍵字

預算制度；預算行為；工作滿意度

並列摘要

The Army of the Republic of China has undergone extensive reductions. The Republic of China and the People's Republic of China are still in opposition. Disaster prevention in recent years become one of the tasks. The task does not diminish but increases. The other by the less child, the impact of competition in the job market, and the heavy burden of grassroots cadres and other factors. The Ministry of Defense reports that, lieutenant compiled 21,174 people, but only 14,756 people, ratio of 70%.Petty Officer compiled 72,575 people, but only 57,465 people, ratio of 79%. Has affected the various tasks to promote. Personal workplace seen, because the lack of part of the staff who caused several positions, non-internal work can only be qualified to deal with the matter. But the limited and hard-won defense budget,can not reach the target rate on a monthly basis, should be the best budget to plan, will maximize the benefits of every penny. Based on this, this study analyzes the budget system and budget behavior by questionnaire, and to work satisfaction as a discussion. The study found：The budget system is binding on budgetary behavior, while the budget executive expects the budget incentive system to increase the frequency. The results of this study can provide a reference for the budget system. Another hope to recruit more aspiring young people into the army, so that each person back to their duties, the task will be able to promote smooth and perfect.