碩士 / 世新大學 / 行政管理學研究所(含博、碩專班) / 97 / The innovation of performance-based budgeting spreads the each state government of U.S., and this budgeting system claims regionalism and induction. The rule of budgeting system of countries is to authorize the decision-making as far as possible and to use to the place effectively. Simultaneously, the institutions also budget by the achievements to arrange in order, but not depend on the cost of investment formerly. Thus, this way may drive the institution officers to pursue the achievements, avoid wasting, and promote the efficiency of budget. In order to solve budget deficit, the government of each countries implement the entrepreneurial budgeting system or the performance base budgeting system to impel their financial policies and to balance budget. The purpose of this research is to understand the feasibility of performance-based budgeting to Coast Guard Administration and provides the reference to administrative institutions to impel the budgeting system. The methodology of this paper is the qualitative research which mainly adopts in-depth surveys with interviews and the investigation of literature review. The results discovered that: (1) the performance base budgeting system should finish the management of performance first, for the foundation of advances to the true performance budget (2) the performance-based budgeting system should have the medium and long-term plan, improves technique and adjust organization culture (3) the measure of performance is only one of information origins, and it cannot completely substitute for the appraisal method of policy (4) the aspect of measuring to performance can be evaluated by quantification, and should utilize the quality to study except quantification (5) using performance information to make the decision-making of budget better, promote the efficiency of administration and inspection. The research suggested that:(1) Using the resources of budget to pursue performance (2) integrating all the goal of strategies (3) establishing the perfect measure of performance and index (4) establishing the perfect plan and mechanism (5) promoting the intention to the goal of organization strategies (6) entrusting with the officer to the responsibility of budget implementation (7) making the goal of policy and the information of performance to the public.
| Identifer | oai:union.ndltd.org:TW/097SHU05149016 |
| Date | January 2009 |
| Creators | Lai-Iou Ching, 賴游青 |
| Contributors | Jen-Hui Hsu, 徐仁輝 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 134 |
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