Evaluation of Budget and Cost Alternatives in Taiwan Local Government
Document Type
Master's Thesis
Date of Award
1997
Degree Name
Master of Arts
Format
Abstract
Budget shows the direction of government policy. In the democratic countries, the peopled representative bodies use budget control as an important tool for supervising the administrative organizations. To the tax payers, the effectiveness of government budgeting is closely related to the welfare of them. Especially local governments have direct contact with the people. Therefore, this research intended to evaluate the effectiveness of all levels of local government within Taiwan Province, pinpoint the pitfalls and find the feasible alternatives. This research started from the study of related theories and adopted the financial administrative ideals of the prestigious scholars. At the same time, the regulations regarding the budget and finance and the statistics of government income and expenditure are collected to evaluate the budget effectiveness of the local governments.
The objective of this study is to find ways to increase government income, decrease waste and expenditure, increase budget efficiency and effectiveness, instill entrepreneurship into the government organization and elevate service quality.
During the process of this research, I found the local governments are very different in the financial resources and budget effectiveness. The major reason is that they don't have their own income sources and have to finance the major construction projects, social welfare, education, culture activities and personnel expenditure. The return on public construction, social welfare program, education quality, the simplification of government hierarchies also matter the effectiveness of budget. How7 to utilize the limit resource to reach the best performance and increase the welfare of the people is very crucial to this research.