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研究生:林嬿惠
研究生(外文):Yen-hui Lin
論文名稱:臺灣與歐洲國家企業化預算制度之比較研究
論文名稱(外文):A Comparative Study of Entrepreneurial Budgeting Systems between Taiwan and European Countries
指導教授:王憶如王憶如引用關係
指導教授(外文):Yi-ju Wang
學位類別:碩士
校院名稱:僑光技術學院
系所名稱:管理研究所
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:129
中文關鍵詞:預算制度臺灣德國英國歐洲企業化預算
外文關鍵詞:Entrepreneurial BudgetingEuropeTaiwanGermanyUnited KingdomBudgeting
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  企業化預算制度係政府為降低預算赤字、強化支出控制及提高支出效能,而引進私部門企業化經營的觀念,以達到有效增加財源及資源最佳配置。由於1970年代二次石油危機,造成長期經濟不景氣的情況下,導致公共支出及社會福利不斷的攀升,預算赤字亦隨之出現且逐年增加。各國政府為解決預算赤字,紛紛實施企業化預算制度來推動各項財政措施,以達平衡預算之目標。本文研究主要目的在比較歐洲國家實施企業化預算制度實務運作之特色、優缺點、差異及效能,提出適合臺灣預算制度之建議,藉以對政府預算財源作最佳的分配,研擬臺灣企業化預算改善之道。研究方法以質性研究為主,量化分析為輔,透過相關文獻資料歸納分析臺灣與歐洲國家推行企業化預算之作法及比較其異同,並評估歐洲國家執行企業化預算措施後對該國預算赤字與支出效能情形,再以迴歸分析法,檢測臺、英、德三國政府支出與經濟成長間是否有顯著的影響。分析結果發現:(1)就制度面,臺灣較具彈性,英、德兩國則較具強制力(2)就執行面,英、德兩國的委外經營採全面評估以節省龐大的預算執行成本;兩國在績效評估方面亦較臺灣落實,有強化支出效能。(3)德國在總支出控管機制得當之下,中央政府實質支出占GDP比率與經濟成長之間有顯著的影響,經濟呈現穩定成長的狀態。
  
關鍵詞: 企業化預算、預算制度、臺灣、歐洲、英國、德國。
  The idea of entrepreneurial budgeting system was introduced into government, from private sector, to reduce budget deficit, strengthen expenditure control and increase spending efficiency, in hoping for effective resources expansion and better resource allocation. Since the second oil crisis in the 1970s that resulted in a long-term economic stagnation, the ever-increasing public expenditures and social welfare expenses caused national budget deficits to increase year by year. Hence, state governments tried to balance their budgets and reduce their budget deficits with the introduction of entrepreneurial budgeting and various related financial processes.
  
  This research tried to empirically study the application of the entrepreneurial budgeting systems in European countries, with main focuses on their characteristics, benefits, disadvantages, differences, and efficiency, in hoping for proposing a more practical budgeting system for the Taiwan government to best allocate its budget resources.
  
  Research methods were basically qualitative study with the supplement of quantitative analysis. Through the reviewing of literatures, this study compared entrepreneurial budgeting systems in Taiwan and European countries, and evaluated post-implementation budget deficits and expenditure effectiveness improvements among European countries. Finally, regression analysis was employed to test if there were significant impact on governmental expenditures on its respective economic growth in Taiwan, United Kingdom, and Germany.
  
  Analysis results showed that: 1. Taiwan is more flexible with its system, while the UK and Germany systems are more forceful; 2. Practically, Great Britain and Germany adopted a total performance evaluation system on the contracting-out programs to save budget execution expenses; and their better implementation of the performance evaluation strengthened spending efficacy; 3. Due to a proper control mechanism on its total expenditures, the German central government expenditures per cent of GDP has a significant impact on its economic growth. Its economy has therefore been showing a stable growth pattern.

Keywords: Entrepreneurial Budgeting, Budgeting, Taiwan, Europe, United Kingdom, Germany.
第一章 緒論................................................................... 1
 第一節 研究背景....................................................... 1
 第二節 研究動機與目的........................................... 3
 第三節 研究架構及流程........................................... 6
 第四節 研究範圍與限制........................................... 9
第二章 文獻探討.......................................................... 11
 第一節 企業化預算之發展沿革與內涵.................. 11
 第二節 企業化預算制度之理論基礎...................... 22
 第三節 相關文獻回顧.............................................. 25
第三章 研究方法.......................................................... 39
 第一節 問題陳述...................................................... 39
 第二節 研究對象...................................................... 40
 第三節 研究方法...................................................... 40
第四章 臺灣與歐洲國家企業化預算制度分析.......... 43
 第一節 臺灣企業化預算制度...................................43
 第二節 英國企業化預算制度...................................61
 第三節 德國企業化預算制度.................................. 75
第五章 比較分析與未來發展...................................... 89
 第一節 企業化預算具體作法之比較...................... 89
 第二節 企業化預算成效之比較.............................. 101
 第三節 企業化預算制度未來發展之趨勢............ 111
第六章 結 論............................................................ 113
 第一節 結論............................................................ 113
 第二節 建議............................................................ 116
參考文獻..................................................................... 121
 中文文獻................................................................. 121
 西文文獻................................................................. 124
 網路資源................................................................. 129
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