The study on Public Budget Management: Preparation quality

Pei-Chun Feng

《中央警察大學警察行政管理學報》 18期 (2022/05) Pp. 105-120

摘要

The present investigation entitled ＂The study on Public Budget Management: Preparation Quality, starts from the premise that a fundamental objective of the Public Administration is to have a State capable of providing in an effective, timely, efficient manner and with equity criteria, the public goods and services that the population requires and among the most important tools to achieve this objective, is the Public Budget, which is the main instrument of economic programming and financial for the achievement of the functions of the State of assignment, distribution and stabilization. This new approach to carrying out institutional management, which is the Results-based budgeting (or Budget for Results), is based on the fact that public action must seek the maximum public value, for which the administrative systems have to function in coordination, starting from planning, institutional organization, the direction and startup of the actions foreseen in the plans; as well as the control systems. The current study focuses on budget management based on the quality in the region of Taiwan in the time period of 2010-2020. The main focus of the study is to determine the influence of result-based budget management on quality. The ten workers working in the central government headquarter of Taiwan is chosen as a sample. For the current study qualitative approach has been adopted, and the technique opted for the current research is the interview. The results of interviews conclude that the perception of budget management by results and the quality of spending by the workers of the Regional Planning and Budget Management of the Central Government of Taiwan-Central Headquarters is positive for spending quality. However, in budget management, there is a negative perception due to various deficiencies that they present to execute the budget. The budget for results in the Central Government of Taiwan in the period 2010-2020 has risen in recent years, its collection directly collected also improved, and budget execution is weak since execution does not reach 95% in any year in the analyzed period.

關鍵字

Public Budget ； Budget Management ； Results-based Budgeting ； Budget Execution