Interaction of Revenue and Expenditure－Evidence from Kaohsiung City

• Main Authors: Chia-Ling,Kuo, 郭家伶
• Other Authors: Hsuan-Chu Lin
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/ghsjpf

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 103 === The study investigates the interaction of revenue (including self-financing resources and non-self-financing resource) and expenditure from fiscal data of Kaohsiung City from 1980 to 2014. The empirical results show： (1)From actual numbers, “Expenditure” leads ”Self-financing Resources”, meaning local government which increases the part of self-financing resources actively could improve its financial situation. (2)From actual and budgeted numbers, ”Debt Expenditures” leads “Self-financing Resources”. From Budgeted numbers, ”Expenditures for the Public Service Pension Fund and Compensation Benefits” leads “Self-financing Resources” and “Revenue”. (3)Difference exists in the empirical results of actual and budgeted numbers. The findings in this study could be the helpful references to the authority.