A Study of Local Government Budget Approval – Using Kaohsiung City Council as an Example

• Main Authors: Huang, Ci-Chuan, 黃啟川
• Other Authors: 吳正義
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/41901479825154914809

碩士 === 正修科技大學 === 經營管理研究所 === 95 === This study used the 7th Kaohsiung City Council as an example and aimed its research analysis on the budget approval of local government. The purposes are as follows: (1) to investigate the influence of the changes of the multi-party political ecology towards Kaohsiung City Council budget approval process (2) to analyze the factors influencing budget approval (3) to proposed feasible reformative suggestions to the reasons of problems. Aside from collecting, organizing and analyzing related literatures, this study used survey method to obtain the suggestions of the Kaohsiung City councilors. From the results, the following conclusions were made: (1) city councilors value the budget approving work (2) the city councilors are not satisfied with the general budget compilation of the city government (3) the city councilors are not satisfied with the budget approval period and budgeting system (4) city councilors panel examination and second reading are the most important stages of budget approving (5) the external environmental pressure has a definite influence towards the general budget examination of the city councilors (6) the city councilors need assistance in many ways during the examination of the general budget (7) the city councilors have different viewpoints and opinions during the general budget approval because of the ruling party and the party out of power (8) the political parties plays an important decision-making role in the budget approving process. The recommendations and suggestions from the conclusions are proposed as references for relevant organizations.