南華大學機構典藏系統:Item 987654321/16450
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    Please use this identifier to cite or link to this item: http://nhuir.nhu.edu.tw/handle/987654321/16450


    Title: 政府預算執行存在代理問題？
    Other Titles: Do Agency Problems Exist in the Execution Process of Public-sector Budgets ?
    Authors: 汪進揚;姜泰寧
    Uang, Jinn-Yang;Chiang, Tai-Ning
    Contributors: 中國文化大學會計系;海軍總部主計處
    Department of Accounting, Chinese Culture University;Comptroller Division, Navy Command Headquarters, Ministry of National Defense
    Keywords: 代理問題;預算執行;監督;經常門預算;資本門預算
    agency problem;budget execution;current operating expenditure budget;capital investment budget
    Date: 2013-06-01
    Issue Date: 2013-12-30 14:03:11 (UTC+8)
    Publisher: 南華大學非營利事業管理學系
    Abstract: 本研究在於探討監督對公共預算執行之影響，研究中以我國中央部會為探討對象，採用追蹤資料進行分析。實證結果發現，預算執行監督頻率增加可顯著改善經常門預算執行落後問題；然並無證據支持，增加監督頻率可改善資本門預算執行情形。此實證結果顯示，裁決性較高之經常門預算執行過程存在代理問題，而增加監督頻率可降低此問題之嚴重性。
    This study aims to examine the impact of monitoring on public-sector budget execution patterns. Using panel data for ROC central government units, we find that government agencies subject to higher-frequency monitoring have less delays in executing current operating expenditure budgets. However, no evidence shows that increasing monitoring frequency can improve the budget execution patterns of capital investment budgets. Based on such findings, we argue that agency problems exist in the execution process of current operating expenditure budgets and such problems can be mitigated by closer monitoring.
    Relation: 非營利組織管理學刊
    14期
    Appears in Collections:[The Journals of Nanhua University ] Journal of NPO Management
    [Department of Business Administration, Master/Ph.D Program in Management Sciences] Journal of NPO Management

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