The Study on the Factors Affecting Budget Preparation of the Council for Hakka Affairs, Executive Yuan

Autor: Yu-xie Huang, 黃裕修
Rok vydání: 2011
Druh dokumentu: 學位論文 ; thesis
Popis: 99
The Council for Hakka Affairs, which is in charge of Hakka culture service, was established on June 14 in 2001. Since its establishment, the Council’s budget has been increasing year by year, which indicated substantial demand of Hakka culture and affairs. The time period of this study covers from 2002 to 2010. Based on the data offered by the Directorate-general of budget, Accounting and Statistics, the Legislative Yuan, National Audit Office, and the Council for Hakka Affairs, this study analyzes the budgetary content of the Council for Hakka Affairs, the changes of the operating budget account and capital budget account, and the operational project abstracts. On the other hand, this study uses document analysis, secondary data analysis and in-depth interview, trying to explore when the Council for Hakka Affairs prepares for the budget, which factors affect the process, and what reasons make the Council’s budget growing so fast? Through the approaches and methods mentioned above, this study not only expects to find out a direction for governments to prepare for the budget thereafter, but also offers the public with insight and knowledge on the content, situation, and budget preparation of the Council for Hakka Affairs. Important concluding remarks are: First, the Hakka organizations, decision-makers, legislative department, competition among parties, domestic overall economic situation, legal regime, and the suggestions of the expertise can directly or indirectly affect budget preparation of the Council for Hakka Affairs. Second, different budgetary participants in different time periods will have different impacts on budget preparation of the Council for Hakka Affairs. Third, the principal factor that affects budget preparation of the Council for Hakka Affairs is political factor. On the other hand, electoral competition among parties can explain why the budget of the Council for Hakka Affairs has been rapidly increased.
Databáze: Networked Digital Library of Theses & Dissertations