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標題: | 臺北市地方總預算籌編之研究 A Study on The Budget Preparation of Taipei Municipal Government |
作者: | Ruey-Cherng Cheng 鄭瑞成 |
指導教授: | 蘇彩足(Tsai-Tsu Su) |
關鍵字: | 預算編審,基金結構,預算體系,籌編過程,成本效益分析,收支併列,性別預算, Budget Preparation and review,Fund Structure,Budget System,Preparing Process,Cost-Benefit Analysis,Payments Tied,Gender budget, |
出版年 : | 2011 |
學位: | 碩士 |
摘要: | 預算,係政府以貨幣數字呈現的政策白皮書,反映行政部門施政之優先順序及輕重緩急,故行政部門為落實上開政策的呈現,勢須重視預算籌編工作,方克為功。
惟近10年來臺北市因受經濟景氣持續低迷與中央修法減、免稅等影響,致總預算自有財源難以有效增加;加以市政府為提升其施政滿意度及加強其在全球或亞洲之城市競爭力,每年常提出新增或增加經費之重大建設或優先施政項目;此外,市議會、審計機關及市政府部分主管對於總預算歲出面之編製,亦迭有提出相關宜改進之缺失意見等;故市政府如何在上開複雜問題中妥為籌謀因應,實有必要加以研究。 本論文爰以研究者從事中央及臺北市總預算籌編工作多年的角色,先以參與觀察法,就臺北市總預算籌編之四個階段中,蒐集及彙整其主要的缺失;再就其缺失,以文獻分析法及參與觀察法,蒐集、整理及研擬其具體建議改善方式;最後,輔以深度訪談法,印證上述建議改善方式是否為切實、周延及可行。 經過前述參與觀察法、文獻分析法與深度訪談法蒐集、彙整及驗證結果,本論文發現臺北市總預算籌編之四個階段中,約有8項宜改善的主要缺失,至其嗣經配合研擬的具體建議改善方式,亦經查切實可行;又上述建議改善方式,對於首揭臺北市財政困難、市政府每年常提出新興計畫致增加財政負擔、市議會與審計機關及市政府部分主管對於總預算歲出面編製所提出之缺失意見等,亦可配合加以解決。 Budget, the White Paper compiled by government with monetary figures, reflects the priority of implementing policies. Therefore, administrative departments must pay attention on budget preparation so as to put those policies into effect. In recent ten years, due to the sluggish economy and the amendments to the law associated with tax reduction, self-financial resources for Taipei municipal government general budget are difficult to increase effectively. Besides, Taipei City Government often proposes great projects , in order to enhance the satisfaction with policies and strengthen the competition force among Asia cities or even cities all over the world. These projects, usually important and with priority, increase the financial burden inevitably. In addition, Taipei City Council, audit institutions and some departments of Taipei City Government often make comments on the preparation for the expenditure of the general budget. Therefore, it is necessary for Taipei City Government to study on the proper countermeasures against these associated complex issues. In this article, the researcher, engaged in the preparation for central and Taipei municipal general budget for many years, first collected the major defects founded in the four stages of preparing for Taipei Municipal general budget by the method of participant observation. Next,he used document analysis method to collect and give specific recommendations for improvement. The relevant solutions will be finally proven of their practicality, thoroughness, and feasibility by depth interviews method. Through the aforementioned methods eight major defects were founded, which should be improved in the stages of preparing for Taipei Municipal general budget. And the relevant solutions were also confirmed with feasibility, especially for those complicated issues mentioned in the second paragraph. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/48366 |
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顯示於系所單位: | 政治學系 |
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