The study of Government Budget Accounting Information Management System

• Main Authors: Hsiu-yun Chang, 張秀雲
• Other Authors: Jaw-Sin Su
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/45211412640942549422

碩士 === 中國文化大學 === 資訊管理研究所碩士在職專班 === 92 === The study of Government Budget Accounting Information Management System Student: Hsiu-yun Chang Advisor：Prof. Jaw-Sin Su Chinese Culture University ABSTRACT The purpose of this study is to investigate the central governmental organizations’ employment of the“Government Budget and Accounting Information Management System”（GBA） and the possible correlations among relevant factors. The survey is mainly carried out by interviews and questionnaires and the main subjects of study are those persons involved in the GBA system. The survey data are analyzed by the SPSS10.0 statistical software in order to examine the degrees of correlation and possible causal relationships between the crucial factors. Whether the GBA system has achieved its expected goals is also statistically tested. Several statistical methods are used in our study: Interview Analysis、Reliability Analysis、Descriptive Statistical Analysis、T-test、One-Way ANOVA、and Scheffe’s method. Then the following conclusions are reached which can be used as a refer-ence for the relevant organizations for further study: 1.The average scores given by users of GBA and its various subsystems con-cerning the system’s set-up and functionality are both positive and high, showing the benefits of implementing the GBA system for electronic ac-counting. 2.The lowest average score（M=3.60）in the questionnaire concerning GBA system’s set-up occurs when the question whether「the GBA system employs reliable safety measures」, showing extra need of data protection and man-agement. 3.Our study suggests that the following moves should be made：（1）expand the information department’s organization （2） set up effective review pro-cedures （3） personnel training（4）modify the inadequate regulations as soon as possible（5）construct a knowledge-management system model（6）plan adequate education-training projects （7）change inflexible behavior（8）learn information technology.