頁籤選單縮合
題名 | 倫理與公共預算=Ethics and Public Budgeting |
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作者 | 陳立剛; Chen, Li-khan; |
期刊 | 中國行政評論 |
出版日期 | 19961200 |
卷期 | 6:1 1996.12[民85.12] |
頁次 | 頁59-74 |
分類號 | 198.57、198.57 |
語文 | chi |
關鍵詞 | 預算; 倫理; 倫理困境; 預算程序; 預算行為; Budgeting; Ethics; Ethical dilemma; Procedures of budgeting; Budgetary behavior; |
中文摘要 | 預算過程是政治過程的核心,也是政府對社會價值權威性分配的記載文件。本文指出在預算過程中,預算相關人員常常會遭遇預算倫理的困境,例如:大量的赤字導致未來世代負擔增加;預算人員角色的衝突;及預算制度、程序不正當導致的不公平及資源配置的浪費。最後,作者提出從內在及外在的管道,來強化預算的分配合理化、合理化並減少不當的浪費。 |
英文摘要 | Budgetary process lies at the heart of political process. Furthermore, budgeting is a document which records the results of authoritative allocation of socia1 values. This paper first depicts ethical dilemma within budgetary process, such as increasing tax burden for future generation; conflicting budgetary role of bureaucrats; and wasting resources by improper budgetary arrangements and procedures. At last, this paper offers internal and external devices which may help to retrain unethical or misconduct behavior in budgetary process. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。