中央體育預算資源配置與執行情形之探討

A discussion on central physical education budget allocation and implementation

目的：旨在探討我國中央體育預算資源之配置與執行情形。從預算的編列面與支用面，比較中央政府體育預算歲出規模與體育資源配置之差異及其趨勢變化，並分析主要體育政策目標之執行率。方法：採用內容分析法；研究範圍探究自行政院體育委員會成立迄今，自87至94年度止，編列於中央政府總預算行政院體育委員會單位預算之歲出預算及單位決算之歲出執行情形為基準。結果與結論：一、體育預算占中央政府總預算之比重，平均僅達0.19﹪，其趨勢分析呈現逐年降低的跡象。二、歷年中央體育預算資源配置之主要差異為：「整建運動設施」大幅成長，幾占年度預算之半數；「體育行政業務」、「推展全民運動」及「推展國際體育」等計畫逐年降低；「推展競技運動」則穩定維持在23%-29%之間。三、中央體育預算整體執行率每年均達90%以上，在現行預算執行考核制度下達到良好績效的指標；支用結餘，歷年繳回國庫之累計賸餘預算高達10億餘元。四、中央體育預算重要施政計畫除「整建運動設施」尚有加強執行之空間外，其餘各項施政目標均達到良好績效之指標。

Purpose: To discuss the situation regarding the allocation and implementation of Taiwan's central physical education budgetary resources; the discrepancies between the central government's physical education budget appropriation model and physical education resource allocation with regards budgetary and expenditure aspects; the changing situation; and to analyze the implementation targets of main physical education policies. Methods: This research adopted content analytic methods; the scope of the research based on the implementing status of the annual appropriation and unit final accounts that have been allocated in the unit budget for the National Council Physical Fitness and Sports, Executive Yuan in the annual central government's budget, from 1998 until 2005 since the National Council Physical Fitness and Sports has been established to date. Results and Conclusions: 1.The proportion of the central government's budget set aside for the physical education budget was on average 0.19%. Analysis showed that this figure was gradually decreasing. 2.The establishment of sporting facilities has been the main discrepancy of the central physical education budgetary resources allocation over recent years, and has increased substantially; consisting of half of the annual budget. Plans such as 'physical education administration services, 'promotion of sports for the masses' and 'promoting international sport' have all decreased over recent years. Promotion of competitive sport has remained stable at between 23-29%. 3.The implementation rate of the central physical education's entire annual budget was above 90%. Budgetary systems currently being implemented have all attained the quota for excellence. Expenditure surplus had over the years been returned to the national coffers; this budgetary surplus has now reached over NT$ 1billion. 4.The central physical education budgets most important planned target, apart from the 'establishment of sporting facilities' plan still having much room for further implementation, is to reach a standard of excellence for each plan executed.