The Relationship between Budgetary Control Systems and Budget Execution:The Perspective of Agency Theory

碩士 === 國防管理學院 === 國防財務資源研究所 === 92 === Abstract The government is raising the clarity of public usage of the resource and avoid the crisis of the morals that act for problem''s produce, concentrating on the improvement of the management system of the budgetary.However ,What,s th...

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Bibliographic Details
Main Authors: Ming-Yang Lee, 李明洋
Other Authors: Jinn-Yang Uang
Format: Others
Language:zh-TW
Published: 2004
Online Access:http://ndltd.ncl.edu.tw/handle/81426879031591885147
Description
Summary:碩士 === 國防管理學院 === 國防財務資源研究所 === 92 === Abstract The government is raising the clarity of public usage of the resource and avoid the crisis of the morals that act for problem''s produce, concentrating on the improvement of the management system of the budgetary.However ,What,s the result to carry out physically ?It,s a concern issue for decision department . Then, we take a questionnaire survey for 327 samples , we find: (1) the representative director of the budget thinks that its budget is monitored strongly (2) to recognize the strength of monitor, we can reduce effectively the representative director at the motivation of wrong budget execution , and promote the quality of its programming of the budget; (3) summary , the management system of the budget enhances has the function to take care of the representative director l that front side speed up, to match the lording the reason the person( people) expects. Finally, we hope that the result can be consulted for the policy department to carry on the budget the reformation.