| Summary: | 碩士 === 國防大學管理學院 === 財務管理學系 === 100 === This study explored the relationship between the semi-annual balance statement policy and budget behavior of the MND. Department of Defense Headquarters and the military services headquarters of the financial officer for study through a questionnaire survey method, correlation analysis, regression analysis and other statistical methods were using. Through questionnaire results to verify the laws and regulations impact on the military personnel for the behavior of budgetary will enhance and strengthen the healthy willingness to participate in the budgeting of the budget behavior, thus increasing the budgeting and execution efficiency.
The results pointed out that the relationship between “semi-annual balance statement policy” on “budget participation willingness” and “budget behavior” both were positive. The financial and military personnel of different backgrounds of awareness of semi-annual balance statement policy. In addition to "the financial business class", no significant differences in semi-annual balance statement policy have been really integrated into the national army the concept of staff. From separate study found that, in addition to "control to budget executive rate", "information transparency" and other two variables on the budget behavior remained a significant positive impact, "performance evaluation" of the impact of the budget behavior is not significant, indicating the degree of executive is not necessarily in the budget programming department for performance evaluation criteria, it may not be truly reflected in the budget behavior.
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