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E88054
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行政官僚的預算決策行為:我國中央政府預算編製過程之實證研究
Empirical Study of the Budgetary Process in Executive Yuan R.O.C.
1.李允傑
1.Yun-jie Jack Lee
1.國立空中大學公共行政學系
1.Department of Public Administration, National Open University
001,002,003,004
1.國立空中大學公共行政學系
1.Department of Public Administration, National Open University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1998-08-01
A.14 計畫執行期間(訖):1999-07-31
1998-12-011999-02-28
A.16 收到日期:1999-11-06
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行政院各部會一級主管

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153


153
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C.2 聯絡日期:1999-11-09
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1.國立空中大學公共行政學系
1.Department of Public Administration, National Open University
1
C.7 資料公開日期:1999-08-01
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1.官僚體制
2.理性預算
3.預算決策
4.預算編製
5.總體預算
6.政府預算
7.個體預算
1.Budget Decision Making
2.Budget Preparation
3.Bureaucracy
4.Government Budget
5.Macrobudgeting
6.Microbudgeting
7.Rational Budgeting
本研究計畫主要目的在於探討我國中央政府預算之籌編過程,以瞭解在送到立法院審議之前,行政院所屬機關之概算是如何編製與完成。當代預算理論如理性預算模 型、漸進預算、角色理論、極大化預算模型等,在近五十年來不斷地被運用與討論。然而,這些相關文獻幾乎都是美國背景下的預算研究。本計畫試圖探討各種影響 行政官僚預算決策行為的因素,俾有助於國內預算研究領域的開拓。為了釐清上述因素之間的因果關係,本研究採用混合「歷史制度分析法」和「數量方法」的研究 策略,其包括之步驟如下:文獻探討、政府資料公報之收集、深度訪談、問卷調查、和統計分析。藉由此整合性的研究設計,本研究同時分析影響行政官員在預算編 製過程中做出決策的重要因素。最後,我們希望本研究之成果可以在政府預算領域上做出學術貢獻,同時也能提供政府決策者若干政策啟示。 經由深度訪談與實證分析的結果,本研究發現,對於行政部門預算決策最具影響力者,分別是機關首長(74.5%)、行政院主計處(66%)和立法院 (45.1%)。這顯示個體預算和總體預算觀點各有其影響,而立法院的預算審議實質權力也有擴大的現象。本研究另一個重要發現是,行政官僚的預算決策行為 往往是理性成本效益計算、漸進調適和極力爭取機關預算三種行為模式的混合體,此一現象的形成乃是預算決策者受到外在環境因素的限制與影響,因而呈現主觀期 望與客觀環境考量交互影響的行為模式。

The major purpose of this project is to investigate the budgeting preparation process in Executive Yuan of Republic of China,in searching for the fact how the public budget has been prepared and organized before it being submitted to the Legislature Yuan. Various budgeting models, such as rational budgeting model,incremental budgeting model,role theory,maximizing budgeting model,have been utilized and discussed in past five decades. However,these literature are almost case studies based on the context of United States. For the academic reasons,this project attempts to explore the factors that shape budgeting decision-making of bureaucracy in Taiwan in order to contribute native research in public budgeting. To clarify the casual relations of those factors, our research strategy seeks to combine historical-institutional analysis and quantitative methods as follows:literature review,collection of government publications, interview with key persons,questionnaire survey,and statistical analysis. By employing the integrated research design,this research also analyzes the key factors determining budgeting decision-making of bureaucracy in budgetary process. The results of interview with key persons and statistical analysis show that three major actors,including leaders of departments in central government ( 74.5%),the Office of Budgeting and Accounting (66%),and Legislative Yuan (45. 1%),have significant influence on the budgeting preparation of Executive Yuan. It indicates that the concept of both microbudgeting and macrobudgeting,and legislative influence have been considered in budgetary decision-making. On the other hand,this research suggests that the budgeting behavior of bureaucracy is formed on the combination of rational budgeting model, incrementalism model, and budget-maximizing model,rather than on the basis of a single model.

D.16 完成檢誤日期:2001-04-09
D.17 預定釋出日期:2001-04-30
D.18 初次釋出日期:2001-04-30
D.19_1 最新版釋出日期:2001-04-30
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10.6141/TW-SRDA-E88054-1
http://efenci.srda.sinica.edu.tw/webview/index.jsp?object=http://efenci.srda.sinica.edu.tw:80/obj/fStudy/E88054
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