A Study On the Hierarchical System of Defense Budget in R. O. C.
Date Issued
2006
Date
2006
Author(s)
Lee, Herng-Chu
DOI
zh-TW
Abstract
Budgetary hierarchical classification, a fundamental mechanism of fiscal system, is designed to help agencies acquire and use resources in order to fulfill their policy objectives. While the design is crucial to the performance of defense budget management, however, the present defense regime which employs a two-track system in hierarchical design, Headquarters of Ministry of National Defense and Subordinates of Ministry of National Defense, is criticized by the Legislative Yuan and Ministry of Audit, demanding further hierarchical categorization to enhance their functions in auditing and supervision. The demand for modification on current system becomes urgent while considering the passage of the National defense law and the Organic Law of the Ministry of National Defense（normally called as Two Laws of National Defense）in 2002 and the following drastic transformation in defense organization. This study is motivated to meet the urge.
According to literature review and discussion with practitioners, four research dimensions for advanced study are proposed: Legitimacy, Workload, Management Efficiency, and Auditing-and-Checking Capacity. To further conduct such complicated issue, the whole project is broken down into two stages. The first stage focuses on qualitative analysis which evaluates the options and their impact in terms of the four dimensions－for multiple Agency Budgets or Divisions of Agency Budgets (alternative options). The findings indicate that the hierarchical system of defense budget exercises considerable flexibility under the current legal system. For option evaluation and selection, some more indicators should be included. For example, Workload dimension should include “budget flexibility,” “mission accomplished,” “organizational operational efficiency,” and “budget sovereignty.” For Auditing-and-Checking Capacity dimension, the indicators, “auditing-and-checking degree,” “auditing process,” and “consistency among ministries” should be contained.
In order to examine the appropriateness of the options, this research at the second stage conducts a questionnaire survey based on the indicators found at the first stage, and major conclusions are reached as follows. First, among the dimensions exclusive of Legitimacy, Workload and Management Efficiency derive similar outcomes while differs with Auditing-and-Checking Capacity. Such conflicting results imply the inconsistent opinions between auditing-and-checking and administrative management units. Second, assigning equal weights to different dimensions, Option 1, one unitary budget with no divisions of agency budgets, is the most preferred and Option 6, seven unitary budgets with five divisions of agency budgets, is the least desirable. Finally, solid policy recommendations and accompanying measures are summarized and recommended for policy consideration.
Subjects
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defense budget
budgetary hierarchical
unitary budget
division of agency budget
Type
other
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