| Summary: | 碩士 === 國立臺北大學 === 公共行政暨政策學系碩士在職專班 === 92 === The sweeping implementation of National Multiple-Year System Budgeting initiated in 2002 is essentially a continuation from what was proposed in 1995 for the drafting of national operation of the central government budget. Rationale of that approach was to adopt a top-down expenditure control as its emphasized priority, and then extended the mechanism to a notion of multiple and long-tem budgeting system. This endeavor has marked a significant milestone of our reform in governmental budgeting system. It is envisioned that the present research will provide the general public with a comprehensive understanding of this system so as to activate other relevant researches. Employing the in-depth study on budgetary theories and their application to practical operations presented here, one is able to assess whether or not the said budgeting system has effectively controlled the mid-term and long-term planning, rendering the planning and budgeting compatible. It is anticipated that the outcomes of this continuous research will provide specific suggestions to all. The author will also present the findings of this research to all for references to reform in budgeting system.
In order to acquire more static and dynamic materials so as to broaden the scope in depth and width, the research has adopted five approaches to accomplishing its goals; namely, analysis of literature, participation for observation, case study and in-depth interviews.
Contents of the research are embodied in seven chapters. Chapter One offers introduction to the research. It provides the rationale and purpose of the study, focus and theoretical framework, research method, scope and limits of the research. Chapter Two analyzes the evolution of the various comparative budgeting systems, and contrasts them with the contemporary implementation. It is then followed by analysis of policy planning, the major contents of multiple-year budgeting system, and other relevant comparison in relation to PPBS. Chapter Three provides detailed recounting and analysis of the evolution and practical operation of mid/long-term budgetary system of the Republic of China on Taiwan. In Chapters Four and Five, the author chooses for further discussion the projects in public infrastructures and science and technology which demonstrated uniqueness and autonomous nature, based on the practical operation in accordance with the mid-term resources distribution and review of the mid-long-term schemes of each relevant government offices. In the meantime, the present study examines the compatibility of budgetary proposal and exact, specific operation, during the interval of preceding and following the inauguration of multiple-year system budgeting. In Chapter Six, the author analyzes and compares the proposed system by observing the planners and administers of the multiple-year system budgeting , and interviewing twenty-six officials. Chapter Seven consolidates the entire research, analyses and findings pertinent to the implementation of national multiple-year budgeting system, and proposes specific recommendation to help polish the designated policy. In the meantime, the study is expected to serve as feasible contribution to future research in this area.
Key Words: mid-term budgetary plan system, strategic planning, multi-year budgetary system, multiple-year system budgeting, designing planned budgetary system, mid-term policy implementation plan.
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