體育預算編列與執行之研究--以行政院體育委員會為例

尤杏暖(yu,hsin nuan)

指導教授 ： 鄭志富

國立臺灣師範大學/運動與休閒學院/運動與休閒管理研究所在職碩士班/碩士(2005年)

摘要

本研究旨在探討體育預算編列與執行情形，從預算的編列面與支用面，瞭解體育預算編列之內容及檢視體育預算執行之實況，並探求影響預算編列與執行之因素，以期使相關政府機關未來對於預算之規劃執行能做更佳的配置與運用，展現最佳的體育施政成效。本研究方法採用內容分析法（content analysis）與深度訪談法（in-depth interviewing）；研究範圍以87至94年度編列於中央政府總預算行政院體育委員會單位預算之歲出資料及單位決算之歲出執行情形為基準，並以自編之「訪談大綱」為研究工具，對體委會內部人員進行深度訪談。本研究結果經分析與討論後，獲致具體結論如下：
一、體育預算占中央政府總預算之比重，平均僅為0.19%，確實偏低；其趨勢分析呈現逐年降低的跡象。
二、歷年體育預算資源配置之主要差異為：「整建運動設施」大幅成長，幾占年度預算之半數；「體育行政業務」、「推展全民運動」及「推展國際體育」等計畫之預算逐年降低；「推展競技運動」穩定維持在23%-29%之間。
三、體育預算整體執行率每年均達90%以上，達到良好績效的指標；支用結餘，歷年繳回國庫之累計賸餘預算高達13億餘元。
四、體育預算重要施政計畫除「整建運動設施」尚有加強執行之空間外，其餘各項施政目標均達到良好績效之指標。
五、影響體育預算編列之因素為機關首長、行政院及預算制度；而影響預算執行之內、外在因素，則分別會受到為機關首長、業務處主管、員工素質、組織文化，以及地方政府和體育團體的影響。

關鍵字

體育預算 ； 預算編列 ； 預算執行

並列摘要

The purpose of this study was to discuss the situation regarding the allocation and implementation of Taiwan’s central physical education budgetary resources; the discrepancies between the central government’s physical education budget appropriation model and physical education resource allocation with regards budgetary and expenditure aspects; the changing situation; and to analyze the implementation targets of main physical education policies. This study adopted content analysis and in-depth interviewing. And scope of the research based on the implementing status of the annual appropriation and unit final accounts that have been allocated in the unit budget for the National Council Physical Fitness and Sports, Executive Yuan in the annual central government’s budget, from 1998 to 2005 since the National Council Physical Fitness and Sports has been established to date. The results of this research, once analyzed and discussed, led to the following concrete conclusions:
1.The proportion of the central government’s budget set aside for the physical education budget was on average 0.19%. Analysis showed that this figure was gradually decreasing.
2.The establishment of sporting facilities has been the main discrepancy of the central physical education budgetary resources allocation over recent years, and has increased substantially; consisting of half of the annual budget. Plans such as ‘physical education administration services, ‘promotion of sports for the masses’ and ‘promoting international sport’ have all decreased over recent years. Promotion of competitive sport has remained stable at between 23-29%.
3.The implementation rate of the central physical education’s entire annual budget was above 90%. Budgetary systems currently being implemented have all attained the quota for excellence. Expenditure surplus had over the years been returned to the national coffers; this budgetary surplus has now reached over NT$ 1billion.
4.The central physical education budgets most important planned target, apart from the ‘establishment of sporting facilities’ plan still having much room for further implementation, is to reach a standard of excellence for each plan executed.
5. The main factors that effect on the physical education budget marshal were “chief executive”, Executive Yuan” and “the budget system”. The inner influential factors of budget implementation were “chief executive”, “executive”, “staff quality” and “organizational culture”. And the outer influential factors were “lower level government administration” and “physical education organization”.