查詢結果分析
來源資料
頁籤選單縮合
題名 | 政府預算決策模式之探討: 從中央政府總預算案之編製談起 |
---|---|
作 者 | 蘇彩足; | 書刊名 | 中山學術論叢 |
卷期 | 12 1994.06[民83.06] |
頁次 | 頁229-244 |
分類號 | 564.32 |
關鍵詞 | 預算決策; 公共支出; 期望水準競賽模型; 由上而下; 由下而上; Public expenditures; Competing aspiration levels model; Budgetary decision making; Top-down process; Bottom-up process; |
語文 | 中文(Chinese) |
中文摘要 | 本文以「期望水準競賽模型」為基礎,實證分析民國六十年度至八十二年度中央 政府總預算案之資料。分析結果顯示,我國預算案之編列乃為「由上而下」與「由下而上」 兩股勢力相互協調之結果。而且各政事別支出均在滿足本身之最低期望水準後,繼續爭取多 餘之財政資源,其中經濟建設和國防支出兩項所得較多。 此外債務支出並不受總支出上限之拘束,因此加強「由上而下」的預算決策強制力,對於防 止我國財政惡化之趨勢,效果恐極為有限。 |
英文摘要 | In the analysis of the composition and growth patterns of the central government's public expenditures in our nation, previous attempts have focused almost completely on budgetary data which had been modified and approved by the Legislative Yuan. However, this paper, for the first time, used data contained in the yearly budgetary proposals submitted by the Executive Yuan. In doing so, it permits us to make inferences about trade-offs among defense, administrative, educational, economic development, social welfare, and total expenditures as they are reflected in the administrative budgetary process during the past twenty years. Applying the Competing Aspiration Levels Model, substantively, the results indicate that the maximum acceptable expenditure level has generally exceeded the minimal expenditure aspiration level, and that when a fiscal surplus existed, the defense and the economic development expenditures have been most successful in capturing a share of this surplus. The analysis also concludes that previous year expenditure levels, PRC military expenditures, and Ten Development Projects had significant impacts on the level of public spending. Lastly, the paper argues that, strenthening the top-down process in budgeting will not necessarily solve our budger deficit problem. After all, the level of debt expenditure is relatively insensitive to fiscal pressure. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。