A Study on Expenditure Budget Implementation Rate of Central Government in Taiwan

本研究主要討論影響政府歲出預算執行率之因素，以中央政府所屬24個機關單位為主要研究對象。研究期間為2001年至2010年，共10個會計年度，透過實證找出可能影響歲出預算執行率的因素，結果發現：預算增減數占單位預算比率、每年度第四季及上年度之歲出預算執行率，與歲出預算執行率具正向關係，可見政府歲出預算執行的達成，與當年末季及上年度執行情形有關。但以前年度保留款占單位預算比率及預算成長率，則與歲出預算執行率具負向關係，意謂過去累積未使用之經費、預算較去年增加者，將減低預算執行率。至特別預算與資本門預算占單位預算比率，以及機關單位所屬數量與預算員額，在統計上則與歲出預算執行率存在無顯著負向關係。In this study, the samples are 24 units belonging to central government-owned Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan. The sample years are from 2001 to 2010. The empirical results show as follows: (1) Budget growth rate, the amount of prior year reserves to statutory budget, are negatively related to the budget implementation rate; (2) The ratio of budget increase, last-year budget implementation rate, the fourth quarter budget implementation rate; are positively related to the budget implementation rate; (3) The ratio of capital budget, special budget to statutory budget, and the employee number of units do not find significantly negative relationship to budget implementation rate