dc.description.abstract | 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. | en_US |