預算情境、內外控傾向與預算彈性關係之研究

A Study of Budgetary Situation, Locus of Control and Budgetary Flexibility

林忠諺(Zhuang-Yan Lin)

指導教授 ： 劉立倫

中原大學/商學院/企業管理研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200782

摘要

本研究以實驗設計法來對政府機關首長進行相關程度的檢測，想瞭解機關一級首長在編製預算時是否存在的預算彈行為發生，並以預算情境下不同的情境假設去針對個別分析及內外控人格特質傾向進行分析，最終探討各種不同預算情境加上內外控人特質傾向下去對預算彈性進行分析之研究。
針對台北市政府與新北市政府一級機關首長所作的問卷結果顯示，在編製預算書時，預算彈性最終會發生，然而各首長針對各自的預算彈性分數，則在不同背景、不同財政表現與不同預算情境下會呈現出不同預算彈性分數，然其內外控人格傾向下，亦有不同的人格特性，因而導致預算彈性分數皆不相同。

關鍵字

預算情境 ； 內外控傾向 ； 預算

並列摘要

The research is using the experiment to estimate how different lecture would affect on people’s decision, and the research is focused on how the head of the government make the budget. In order to understand how they make the decision the budget, the experiment provides different lecture with different condition on the experimenter. We assume the result could be differently by their personalities. The result from the research will come up with the analysis according to their personalities and the difference between lectures. The result will be flexible.
Be more specific, the research is made for the head of government in Taipei City and Hsin-Bei city. We assume people with different background, personalities, and the different scenario could have the power to effect how they decide whether how much budget should they put on different cases. The purpose of the survey is to prove that in the different condition, the experimenter would have different decision with the defferent number.

並列關鍵字

Budgetary Situation ； Locus of Control ； Budgetary

參考文獻

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徐仁輝(1996)，制度與官僚的預算行為。

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