我國政府機關預算制度改進之研究

• Main Author: 蔡信夫
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/59774338553717297766

碩士 === 淡江大學 === 管理科學研究所 === 68 === 　　Confucius said: "What is well prepared succeeds; what is not well prepared fails." Sun-Tse, strategist also said: "What is more accounted wins, what is less accounted does not win, and what is not accounted, the result is obvious." 　　In Chinese language, budgetion is "Yu-shuan" (預算), "yu", means "to prepare", "shuan" means "to account", so, budgeting is composed of preparation and accounting, and with this composition comes success! 　　The current budgeting system applied by government of R.O.C. is based on the conclusions and propositions drawed from the Seminar in 1976 held by Directorate General of Budget, Account and Statistics for improving contemporary budgeting system. On the basis of PBS, with techniques and methods of PPBS, the budgeting system named "Progranning Budget" is adjust for our national environments and conditions to present the goals and essentials of national budget. 　　Directorate General of Budget Account and Statistics, in 1979, 1980, by the occasion of publishing the rules and supplementary regulations for the central governmental organisms budgeting compilation and control, asked all government to realize the spirits of ZBB in compiling budget, and published several regulations concerning the ZBB. 　　So, the actual governmental budgeting system, the Planning Budgeting System, is based on the PBS, with technics and methods of PPBS, in realizing the spirits of ZBB. 　　In this thesis, we have analyzed many documents and used questionaries for request. First of all, we have collected all research works and relative judical