政府機關的預算每年約為新台幣1兆6千億元，故而政府機關預算籌編與執行是否適切是一個重要的議題。本研究即針對道德判斷、上司壓力、時間壓力及工作複雜性等因素來探討各因素對政府預算籌編與執行適切性認知之影響。 本研究採取問卷調查研究取得資料並採用了多個統計分析方法。首先採取集群分析(cluster analysis)將觀察樣本依預算籌編與執行適切性認知問項分類為高／低兩類。影響適切性認知的問項部份則採用因素分析(factor analysis)將多個問項減縮為較少的因素並採用迴歸計算後的因素分數(factor score)來當作自變數值。受測的財務人員之個人背景資料以虛擬變數值處理。以預算籌編與執行認知的分類為因變數，以影響因素的因素分數為自變數及以財務人員個人背景虛擬變數為控制變數；採行邏輯斯(logistic)分析來了解各影響因素與預算籌編與執行適切性認知的相關性。 本研究發現(1)觀察樣本的政府機關財務人員對於預算籌編與執行的適切性並非為高度認同(2)道德判斷、上司壓力、時間壓力及工作複雜性及財務人員個人屬性均會影響政府預算籌編及執行適切性之認知；道德判斷屬於相對主義者對適切性認知較高、上司及財務人員本身是否具備良好的管理能力及專業能力對於預算適切性的影響最大。最後，本研究亦提出一些提升政府機關預算籌編及執行適切性的建議。

The government budget amounts to one thousand six hundred billion New Taiwan Dollars each year, therefore, the appropriateness of government budgeting formation and implementation becomes a very important research topic. This study aims to evaluate how ethic judgments, superior pressure, time pressure and job complication influence the recognition of the appropriateness of government budgeting formation and implementation. This study adopts questionnaire method to collect data. Cluster analysis is used to distinguish the subjects into high/low appropriate recognition group. Factor analysis is used to extract question items to fewer factors. Logistic analysis are used to measure the relationship between appropriateness of government budget and its influencing factors such as ethic judgments、superior pressure、time pressure、job complication and individual characteristics. The findings show that (1) the recognition of the appropriateness of government budgeting formation and implementation is not high based on the sample, (2) ethic judgments、superior pressure、time pressure、job complication and some individual characteristics have influenced on the recognition of the appropriateness of government budgeting formation and implementation. The researcher also gives some suggestions for improving the appropriateness of pubic budgeting formation and implementation.