2004-05-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/674046摘要：近年來我國中央政府之非營業特種基金的數量及財務規模大幅增加，但是各界對其營運及財務管理有許多的批評。行政院主計處為了改進非營業特種基金之財務管理，乃在九十二年度的中央政府預算書中，依政府會計原理將非營業特種基金劃分為政事型及業權型兩大類。政事型特種基金包括債務基金、特別收入基金及資本計畫基金，而業權型特種基金則僅有作業基金一種。本研究擬以政事型特種基金為對象，探討其預算編列及績效衡量。具體而言，本研究之重點在於國外政事型特種基金預算編製方式與送民意機關審議情形及相關法令規範之資料蒐集與分析，以及預算編列與績效衡量之連結，最後提出適合我國採行之政事型特種基金預算及績效管考制度之建議。<br> Abstract: Governments use several funds to account for their resources and activities. For improving the financial management of funds, DGBAS classifies the non-profit special funds into two categories: governmental funds and proprietary funds. The governmental funds include three types of funds: debt service funds, special revenue funds, and capital projects funds. The proprietary funds include operation funds. The purpose of this study is to collect the related materials from foreign governments and make assessments on our budget and performance evaluation system of the governmental funds. In the end, this project will make an appropriate suggestion as to the improvements and future direction on the current system.政事型特種基金績效衡量績效管考政府預算Governmental FundsPerformance Measurement and EvaluationGovernment Budget