Empirical Study of the Budgetary Process in Executive Yuan R.O.C.

By employing the integrated research design,this research also analyzes the key factors determining budgeting decision-making of bureaucracy in budgetary process. The results of interview with key persons and statistical analysis show that three major actors,including leaders of departments in central government ( 74.5%),the Office of Budgeting and Accounting (66%),and Legislative Yuan (45. 1%),have significant influence on the budgeting preparation of Executive Yuan.

It indicates that the concept of both microbudgeting and macrobudgeting,and legislative influence have been considered in budgetary decision-making. On the other hand,this research suggests that the budgeting behavior of bureaucracy is formed on the combination of rational budgeting model, incrementalism model, and budget-maximizing model,rather than on the basis of a single model.