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    Title: 政府歲出預算保留款及預算執行績效之探討
    Authors: 黃明聖;許和鈞;徐偉初;張琬喻
    Contributors: 行政院研究發展考核委員會委託研究計畫
    國立政治大學財政系
    Keywords: 政府預算保留款;政府預算執行績效;效能;Government budget preservation;Government budget performance;Effectiveness;財政(含金融,保險)
    Date: 2001
    Issue Date: 2010-10-05 15:42:02 (UTC+8)
    Abstract: 由於政府預算保留款造成「財政拖累」,且「委託人─代理人」關係不足以彰顯施政績效,加上目前之執行績效考核僅以預算執行率為指標,本計畫因此期望能化「財政拖累」為「財政紅利」,並建立績效考核之機制,使預算執行既有效率,又有效能。本計畫首先對預算保留款之成因、結構、對經濟成長關係,及預算執行績效檢討。本計畫亦分別對兩者提出可行之建議及相關法制研修。 Since government budget preservation causes "fiscal drag", "principle-agent" relation could not promote government performance, and current performance evaluation indicators only emphasize the ratio of budget spending, the project is trying to find out an efficient as well as effective evaluation mechanism of budget performance. This project discusses causation, structure, and economic growth effect, of government preservation, and issues of budget performance of this country. This project also suggests feasible solutions to both problem, including related law needed to be amended.
    Relation: RDEC-RES-089-034
    應用研究
    委託研究
    研究期間: 8905~8911
    研究經費: 598 千元
    Data Type: report
    Appears in Collections:[財政學系] 研究報告

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