政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/114719

政大典藏 > Journals of NCCU > International Journal of Accounting Studies > Journal Articles > Item 140.119/114719

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Title:	政府歲出預算執行型態及其影響因素之探索性研究：以我國中央政府某院部為例 An Exploratory Study of Government Budget Spending Pattern and Its Impacting Factors : The Case of a Central Government Unit in Taiwan
Authors:	張錫惠江淑玲林金和蕭家旗 Chang, His-Hui Chiang, Shu-Ling Lin, Ching-Ho Shiau, Jia-Chi
Keywords:	預算執行;不確定性;預算消化 Budget spending;Uncertainty;Budget consurnption
Date:	1999-07
Issue Date:	2017-11-15 14:53:22 (UTC+8)
Abstract:	政府各單位每年度都編列一定的經費來推展政務，依預算法第五十條之規定，各機關歲出預算應按月或按期分配執行。此一規定不但使政務的推展有一定進度，亦使國庫在收支調度上能妥善規劃配合。但常可發現政府歲出預算的執行有集中於會計年度結束前一季，甚或前一、二個月之情形，此一集中執行預算的現象，究因存在不確定性事項使然，抑為剩餘經費之消化，此對政府經費支出的控制、資金的調度與資源的運用等方面，均有重要影響。本研究之目的即在：檢視我國政府歲出預算的執行是否有集中於年度結束前的情形，並探討形成此一現象的可能原因。本研究使用中央政府某院部所屬「預算單位」之每季預算執行相關資料，檢定其每季預算執行率是否存有差異，並進行此差異現象之理論與實證分析，探討影響預算執行型態之可能因素，最後再進一步建立政府歲出預算執行型態的簡易模式。實證研究結果顯示，該院部所屬「預算單位」之歲出預算執行確有集中於年度結束前之情形，此雖與預算執行時可能有不確定性事項存在無關，但資本門經費之消化與預算執行不力會遭議處有關，而經常門剩餘經費之消化則與追求預算成長相關。此外，本研究亦發現，樣本單位之預算執行率隨其預算成長率之增加而減少，隱含其預算可能存有浮編之現象。 The purpose of this study is to examine the budget spending pattern of a central government unit in Taiwan. Using quarterly panel data from the fiscal year 1989 to year 1995 for 28 budget units of central government, this paper tests whether budget spending concentrates in the fourth quarter of the fiscal year. The empirical results indicate that government`s average budget spending in the fourth quarter of the fiscal year is significantly greater than in other quarters. Whereas this concentration pattern is not related to the resolution of uncertainty, it is related to budget consumption. Furthermore, the study finds some evidence of budgetary slack.
Relation:	會計評論, 31, 43-61
Data Type:	article
DOI link:	http://dx.doi.org/10.6552%2fJOAR.1999.31.3
DOI:	10.6552/JOAR.1999.31.3
Appears in Collections:	[International Journal of Accounting Studies] Journal Articles

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