工程年度預算編列機制之探討

The Study of the Annual Budget Mechanism in Construction

周承秀(Cherng-Shiow Jou)

指導教授 ： 林祐正

國立臺北科技大學/工程學院/土木與防災研究所/碩士(2011年)

摘要

近年來為因應經濟衰退危機，各地方政府紛紛提出對策，大幅增加公共工程投資建設，由於公共工程建設規模日趨龐大，資金需求漸高，專業技術分工繁雜，因此各機關辦理公共工程之執行，常囿於人力、技術、專業知識等不足，而委託專業顧問公司代為辦理，而無論機關自行辦理或委託專業廠商辦理，工程計畫均須藉由預算編列才能於法有據的實質執行，然而因機關或顧問公司對預算編列相關程序、機關所訂採購契約付款期程、及預估工程實際應執行數等不清楚，導致工程預算編列不足或浮編情形屢見發生。由於機關在編列工程預算時，未能依計畫執行期程覈實編列年度預算，及未考量預算實際執行數，將致預算執行結果，與原編法定預算目標造成落差，使工程年度預算產生鉅額保留，及預算執行率偏低問題，故如何使工程計畫在編列年度預算時，能明確推估各項預算經費，有效的掌握工程年度預算編列之合理性，實值深入探討。
本研究針對上述問題，以現行工程年度預算編列時，就影響執行率因素的工程決標標比、實際執行期程、估驗計價保留款、及完工驗收尾款支付期程等進行探討，並以工程年度預算編列之施工費、設計費、監造費及工程管理費等，提出各項經費編列模式、年度預算編列機制檢核及流程，經以案例分析結果，與原編法定預算及實際執行數比較，本研究分析預算編列機制，較符合年度預算計畫執行目標。本研究機制可於工程規劃設計階段預算概估，及工程年度預算編列、審議之運用，使工程年度預算編列更有效的管控，達到預算執行目標。

關鍵字

規劃設計 ； 預算編列 ； 工程年度預算 ； 預算執行

並列摘要

In response to the crisis of economic recession in recent years, local governments have come up with countermeasures to deal with the situation, e.g, to substantially increase investment in the constructions of public works. Besides, due to the factors that the increasingly large scale of the constructions of public works, the rising of capital needs, and the complicated professional and divisions of technical labor, the authorities in charge of the execution of public works are often limited by the shortage of manpower, technology and lack of professional knowledge. It therefore entrust a professional consultant to perform the public works instead of running by their own.
Whether the work is executed by an authority itself or a commissioned professional consultant, all engineering projects need to be budgeted for implementation on legal basis. However, the shortage or floating of budget often happens because that authorities or consultants are unclear about the budgeting process, unrealize the payment schedule of purchase contract set by the organization, or sometimes they are unsure of the actual budget number of projects which should be carried out.
When budgeting, if the authorities can not set the annual budget by implementation schedule of the projects throughly, or do not consider the actual fulfilled number of the budget, the achieved results will differ from the orghinal planned objective of the legel budget which will end up with huge annual budget reserves and cause the problems of low executed rate of budget. So, how to precisely estimate budget of each construction plan and make the budgeting of annual budget reasonablely, is truly a worth exploring issue.
In view of the issues above, this research was based on present annual budgeting project to investigate the bid ratio of the construction which affects implementation rate, the actual implementation schedule, the estimated cost of reserved payment, and the payment schedule of the balance due after completion, etc.. Moreover, this research also proposed analyzing formula of each budget item and checked the annual budget mechanism and process, by means of the annual budgeting of the construction costs, designing fees, supervision fees and project management fees.
Furthermore, the analysis of the budgeting mechanism in this research was much closer to the goal of annual budget implementation plan through case analysis which was compared with the original planned statutory budget and the actual fulfilled number.
The mechanism of this research can be used in budget estimation of the planning and design stage of constructions, and the final budgeting of construction annual budget, therefore makes the project be more effectively controlled and achieves the implementation performance goal of budget.

並列關鍵字

Planning ； budgeting ； annual budge ； budget execution

參考文獻

[26] 李允傑，政府預算決策理論與預算籌編實務，國政研究報告，國家政策研究基金會，臺北市，2007。

[3] 劉正田、林維珩、袁玉珠，公共工程預算執行之策略性績效衡量指標－平衡計分卡之應用，當代會計，第三卷，第三期，2002。

[8] 財團法人臺灣營建研究院，工程顧問業問卷調查統計顯示-去年整體經營走下坡，營建知訊，第217期，2001。

[44] 張光甫、王吉杉、黃正翰、陳禱安，公共工程價格資料庫之建置與應用，

[36] 行政院公共工程委員會，公共建設工程經費估算編列手冊，2005。