以會計的觀點視之，政府部門係由基金所組成，其中作業基金是一種混和型態之基 金，既負有推動特定公務之責，亦有部分基於使用者付費的原則，產生營收以維持業權 之目的。 公部門各項工程流、廢標、變更設計、產生爭議及時程延宕等情況已成常態，究其 主因係由於公部門房屋建築工程預算編列與執行彈性僵化的問題。故本研究由緒論中重 新檢視在現實作業流程下，桃園市政府房屋建築工程發生前述情事於甲方之原因，及在 現有運作模式下之各種主計法規之彈性措施。為冀求以預算編列之手段解決桃園市政府 房屋建築工程預算與執行彈性僵化的問題，經由文獻回顧以了解我國及各國的預算制度， 並以桃園市政府為例說明審議流程、各種基金之性質特性及其與總預算之關聯。 經由彙整特種基金相關執行法令及其實務上執行彈性，並透過專家訪談蒐集專業意 見後，本研究提出了公部門設立房屋建築作業基金程序與流程的規範指引，透過實例之 研析印證現況問題並顯現出採用作業基金之優勢，其可作為公部門未來房屋建築工程整 體預算編列及彈性執行預算之參考方式。本研究成果一方面可供公部門未來發展合理化 房屋建築法定預算與估價之參考，另一方面亦可使業者了解房屋建築標案之公部門預算 其流程、性質與財源彈性，並可延伸至提出對未來政府標案相關資訊充分揭露之要求。 期盼藉由本研究之發現使桃園市房屋建築工程能在使用之目的與用途上，以更為多 樣化的規劃來融入市民的生活，並藉由基金自償性的特性，使甲、乙雙方更能於公平合 理的基礎上，共同投入地方的建設以提升桃園市房屋建築工程之興建效益。 ;Government departments are composed of funds from the perspective of accounting. Among the funds, Operations Fund is a fund of mixed types, which is responsible for supporting public affairs and bringing in revenues to maintain proprietary based on user-charge principles. Tender failure and abandon, change orders, disputes and progress delay are common in public construction projects. One of the major reasons is the inflexibility of budgeting and budget execution of public house and building constructions. Hence, this research re-examines the causes of the abovementioned problems for house and building constructions of Taoyuan City Government (TCG) and identifies various flexible measures of accouting regulations in the current operation process. To solve the budgeting and budget execution inflexibility issues of house and building constructions of TCG, this research reviews relevant literature to understand the budgeting systems of various countries including Taiwan, and uses TCG as an example to illustrate the budget reviewing process, characterisitcs of different Funds and the relations between the Funds and general budget. By organizing related laws of Special Funds and their execution flexibility in practice as well as collecting domain experts’ opinions through expert interview, this research proposes the procedure and specification guides of setting up a Public House and Building Operations Fund. The advantages of the proposed Operations Fund are validated through a real case, and the proposed Fund can be an option for public sectors to budget house and building constructions and flexibly execute the budget in the future. On the one hand, the research results can be a reference for public sectors to develop reasonable house and building legal budget and estimates; on the other, private sectors can use the results to understand public budget procedure, characteristics and funding flexibility of house and building procurement. The results also have an implication of requiring full information disclosure for future government procurement. It is expected that TCG can diversely plan house and building constructions to involve citizens’ life in terms of the use purposes and functions based on the findings of this research. Moreover, in view of the self-liquidaing feature of the proposed Fund, public and privae sectors can jointly involve in the construction development on a fair and reasonable basis to promote the benefits of house and building constructions in Taoyuan City.
