地方政府預算編製與執行優化之探討-以A縣(市)政府警察局為例

Exploring A Better Model of Budget Preparation and Implementation by Local Government – An Example of A County Police Bureau

胡櫻瀞(Ying-Jing 胡櫻瀞 Hu)

指導教授 ： 許文西

國立屏東科技大學/管理學院/企業管理系所/碩士(2015年)

https://doi.org/10.6346/NPUST.2015.00245

摘要

隨著政治、經濟制度發展，用於公部門所需財源日益龐大，預算於整體經濟社會中扮演角色越來越重要。如何將有限預算分配恰當且於執行時不浪費預算啟發了本研究之動機，本研究從文獻探討預算編製與執行理論及制度，採用深度訪談法，實際訪談警察機關內部參與預算編製與執行六位人員，將訪談內容逐一記錄，並加以分析，建議地方政府預算編製與執行時可執行以下優化流程：
(一)編製下一年度概算時：各單位應召開概算編製會議，與會計單位研商確認下一年度概算。
(二)年度預算執行時：
1.應查出漏水、老舊設備用電浪費之情形。
2.審核發現爭議性項目，探究其適當性，不適當予以剔除。
3.定期召開會議提出核銷相關問題討論。
4.文具、碳粉墨水匣、影印紙、影印機統一辦理採購招標控管。
5.積極訂定機關適用之審核標準。
6.執行率未達80%探究其原因，將其預算予以剔除，保留款訂定嚴謹之規定確實執行。
關鍵字：預算分配、預算編製、預算編製優化

關鍵字

預算分配 ； 預算編製 ； 預算編製優化

並列摘要

With the development of political and economic systems, financial resources needed for public sector has become increasingly large. Therefore, budgets in the overall economy and society play an increasingly important role. How to properly allocate limited financial resources to prepare a better budget plan has inspired the motivation of this study. This study explores the theories and systems of budgeting and implementation to develop questionnaires. Then, using questionnaires to perform deep interviews, six police bureau officers, who are actually involved in budget preparation and execution, were interviewed. The content of deep interviews were recorded and coded. After analyzing the interview contents, the following suggestions were concluded to provide the police bureau to optimize the budget preparation process:
(A) Preparation of next year's Budget: The budget for the preparation of each unit shall convene a meeting, confirmed that the proposed of budget for next year and to discuss with accounting departments.
(B) Annual budget execution:
1. Check water leaks, old equipment waste of electricity.
2. Audit the controversial items, to explore their adequacy, to remove the inappropriate items.
3. Conduct regular meetings to discuss issues related to execution of
budgets.
4. Unified procurement process of stationery, toner ink cartridges, copy papers, photocopy machines to reduce costs.
5. Actively set audit standards where applicable to authorities.
6. Review and remove the budget with execution rate less than 80%. If money needed to be reserved, restrict provisions should set up.
Keywords: Budget Allocation, Budget Preparation, Budget Preparation Optimization

並列關鍵字

Budget Allocation ； Budget Preparation ； Budget Preparation

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