PDF(2.7mb) - 國家政策研究基金會

More documents

Recommendations

Info

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.
Budget Efficiency and Performance-Based Budgeting: Implementation in the United States and Taiwan 211 Figure 1: Flow Chart of PBB Project Management RDEC, CEPD NSC Department of Regional Affairs Local government Directorate-General of Budget, Accounting and Statistics Medium-term Plan Medium-and long-term program Preliminary self-evaluation Budget Annual plan Important project items Project-based subsides RDEC CEPD NSC PCC Executive Yuan controlled Project classification Ministries controlled Agencies controlled Ministries Project submitting Performance Assessment Major policy project control Major policy project assessment Sources: RDEC. The authors are grateful to Deputy Director Wu-Yu Lee of RDEC for providing data of the flow chart. References Breul, Jonathan D. (2007). GPPA—A Foundation for Performance Budgeting. Public Performance & Management Review, 30 (3): 312 -331. Caiden, Naomi. 1998. Public Service Professionalism for Performance Measurement and Evaluation. Public Budgeting and Finance 18(2):35-52. Carroll, James D. 1995. The Rhetoric of Reform and Political Reality in the National Performance Review. Public Administration Review 55(3): 302-312. CDRF( China Development and Research Foundation). 2006. Handbook of Public Budgeting.( in Chinese) Beijing: CDRF. Cope, Glen Hahn. 1995. Budgeting for Performance in Local Government. The Municipal Yearbook 1995 (pages 42–52). Washington, D.C.: International City/County Management Association (ICMA). Council of Economic Planning and Development. 2007. Taiwan Statistical Yearbook. Taipei. Dean, Peter N. 1986. Assessing the Performance Budgeting Experiment in Four Developing Countries. Financial Accountability and Management 2(1: Spring): 1–24. Franklin, Aimee. 2002. An Examination of the Impact of Budget Reform on Arizona and Oklahoma Appropriations. Public Budgeting and Finance 22(3):26-45. Grizzle, Gloria A., and Carole D. Pettijohn. 2002. Implementing Performance-Based Program Budgeting: A System-Dynamics Perspective. Public Administration Review 62(1):51-62.
Page 1 and 2:
CONTENTS Preface Overview ix xi Foc
Page 3:
Agriculture and Fisheries Impact of
Page 6 and 7:
CHUANG, Yih-chyi( 莊奕琦 ) Pro
Page 8 and 9:
TAN, Ching-yu( 譚瑾瑜 ) Associ
Page 10 and 11:
enth effort on the part of the Foun
Page 12 and 13:
ills pertinent to parliamentary ref
Page 14 and 15:
xiv
Page 16 and 17:
2 Taiwan Development Perspectives 2
Page 18 and 19:
Page 20 and 21:
Page 22 and 23:
Page 24 and 25:
10 Taiwan Development Perspectives
Page 26 and 27:
Page 28 and 29:
Page 30 and 31:
Page 32 and 33:
Page 34 and 35:
Page 36 and 37:
Page 38 and 39:
Page 40 and 41:
Page 42 and 43:
Page 44 and 45:
Page 46 and 47:
Page 48 and 49:
Page 50 and 51:
Page 52 and 53:
Page 54 and 55:
Page 56 and 57:
Page 58 and 59:
Page 60 and 61:
Page 62 and 63:
Page 64 and 65:
Page 66 and 67:
Page 68 and 69:
Page 70 and 71:
Page 72 and 73:
Page 74 and 75:
Page 76 and 77:
Page 78 and 79:
Page 80 and 81:
Page 82 and 83:
Page 84 and 85:
Page 86 and 87:
Page 88 and 89:
Page 90 and 91:
Page 92 and 93:
Page 94 and 95:
Page 96 and 97:
Page 98 and 99:
Page 100 and 101:
Page 102 and 103:
Page 104 and 105:
Page 106 and 107:
Page 108 and 109:
Page 110 and 111:
Page 112 and 113:
Page 114 and 115:
Page 116 and 117:
Page 118 and 119:
Page 120 and 121:
Page 122 and 123:
Page 124 and 125:
Page 126 and 127:
Page 128 and 129:
Page 130 and 131:
Page 132 and 133:
Page 134 and 135:
Page 136 and 137:
Page 138 and 139:
Page 140 and 141:
Page 142 and 143:
Page 144 and 145:
Page 146 and 147:
Page 148 and 149:
Page 150 and 151:
Page 152 and 153:
Page 154 and 155:
Page 156 and 157:
Page 158 and 159:
Page 160 and 161:
Page 162 and 163:
Page 164 and 165:
Page 166 and 167:
Page 168 and 169:
Page 170 and 171:
Page 172 and 173:
Page 174 and 175: 160 Taiwan Development Perspectives
Page 274 and 275:
Page 276 and 277:
Page 278 and 279:
Page 280 and 281:
Page 282 and 283:
Page 284 and 285:
Page 286 and 287:
Page 288 and 289:
Page 290 and 291:
Page 292 and 293:
Page 294 and 295:
Page 296 and 297:
Page 298 and 299:
Page 300 and 301:
Page 302 and 303:
show all

PDF(2.7mb) - 國家政策研究基金會

Create successful ePaper yourself

Delete template?

Save as template?