PDF(2.7mb) - 國家政策研究基金會

210 Taiwan Development Perspectives 2009
The above findings indicate that the impact of
PBB varies from country to country and from region to
region because of their different PBB goals and implementation
strategies. Legislative leadership support in
form of a formal legislation, as the cases in the United
States and Taiwan indicate, appears to be critical in
PBB implementation. Passing a law and specifying how
agencies should follow it provide public officials with
the legal basis and responsibility of implementation.
PBB legislation reinforces political urgency and importance
of the reform, and it also provides legitimacy for
requests and approvals of financial support for PBB,
which is critical in PBB implementation. Moreover,
performance-based funding is relatively easier to make
when there is PBB legislation in place.
Strong executive leadership is critical to substantiate
and sustain the impact of PBB. Executive leadership
in PBB reflects in enforcing the law and carrying
out administrative responsibilities in PBB implementation.
Top executives, who have strong political connections
with legislators and good knowledge on management
and daily operations, are a catalyst in obtaining
resource support and acquiring necessary technical capabilities
in PBB (e.g. hiring capable performance analysts
and developing a good performance information
system).
Strong intent and effort to link performance results
with resource allocation decision-making, as
shown in the case of Taiwan, also appears important for
PBB to have impact on spending. The literature has
indicated that performance measurement is widely used
in the budget preparation and examination, but less
used in the funding decisions by the legislature because
of a variety of technical and political obstacles including
concerns about the validity of the measurement
system and the fear that performance funding is a threat
to political power structure. For PBB to impact spending,
the threat of these obstacles should be recognized
and eliminated.
Implementation length may also play a role in realizing
PBB impact. As the U.S. and Taiwan experiences
have shown, PBB is an exhaustive assessment
process demanding intensified effort in time and paperwork
to define performance, develop data collection
system, conduct analysis and evaluate the results. Accounting
and audit systems should provide information
needed for assessment. Also important is the creation of
positive incentives to encourage compliance with and
support for PBB. Clearly, the development and perfection
of these necessary elements in PBB take time, and
the maturation of a PBB system may indicate the development
of an organizational culture that is more
accustomed to performance funding.