所謂「財政為庶政之母」,代表政府財政的健全與否,與國家總體經濟發展息息相關。一個國家如果没有充分財源為後盾,各項施政計畫或福利措施勢必無法正常執行,將影響國人生活品質,亦阻礙整體經濟發展及國家競爭力。現今政府財政日益惡化,如何將有限資源,妥適分配到各項施政計畫,發揮最大經濟效益,是當前政府必須重視課題。當無法增加稅收「開源」時,「節流」實為優先採行之方法,欲有效採行節流措施,須瞭解影響歲出預算執行率之因素並提出因應之道,避免國家資源浪費。 本研究探討對象為中央政府所屬行政院、立法院、司法院、考試院及監察院等五院轄下各主管機關計24個機關單位,期間為90至99年度計10個會計年度,針對可能影響歲出預算執行率的因素進行實證分析,實證結果發現: (1)預算增減數、資本門占法定預算比率、以前年度保留款及預算成長率,與歲出預算執行率具有負向關係。 (2)上年度歲出預算執行率,與本年度歲出預算執行率具有正向關係。 (3)特別預算占法定預算比率、機關單位所屬數量及預算員額,無法證實與歲出預算執行率具有負向關係。 (4)第四季預算執行數包含實現數、應付數及保留數,加上本研究以實現數為基礎計算歲出預算執行率,致無法證實第四季歲出預算執行率與歲出預算執行率具有正向關係。 最後,根據本研究之實證結果提出下列建議事項供有關主管機關未來決策之參考。 (1)在無法增加員額之際,對於額外增加預算,應衡酌各機關的執行能力與執行品質。 (2)應訂定一套合理的施政績效管考制度,並以決算實現數來計算預算執行率。 (3)依據預算法相關規定,將每月分配預算賸餘數予以凍結,有效改善政府財政。 (4)對於年度決算審查應予以重視,有效嚇阻預算消化及提升執行品質。 (5)各機關應審慎籌編預算,執行時更應對財政面共體時艱,絶不可浪費國家資源。 (6)全體國民應扮演監督者角色,有效嚇阻各機關預算消化或輕忽執行品質之情形。
The resource of governmental finances is strongly related to country's overall economic development. If a country does not own enough financial resources, the policy planning or implementation of welfare is not able to work properly. This situation will not only affect people’s quality of life, but also hinder the overall economic development and national competitiveness. The public finance becomes deteriorating, how limited resources are properly allocated to the appropriate policy planning today; therefore, how to maximize economic benefits is the most important issue for the government. When raising taxes become more and more difficult, cost saving plays a priority role in public finance. People wish to observe the budget implementation rate to avoid wasting of governmental financial resources. In this study, the samples of this study are 24 units belonging central government-owned Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan and Control Yuan. The sample years are from 2001 to 2010. The empirical results show as follows: (1) budget increase, the ration of capital budget to statutory budget, the number of prior year reserves and budget growth rate, are negative related to the budget implementation rate. (2) Last-year and the current-year budget implementation rate have positive relationship. (3) The ratio of special budget to of statutory budget, and the employee number of units do not find significant negative relationship to budget implementation rate. (4) The fourth quarter budget implementation rate could not find significant positive relationship to budget implementation rate.
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