民國99 年12 月25 日，台北縣升格為直轄市（新北市），其所屬機關組織人員的擴編與職等的提升導致歲出規模也依法增加，尤以經常門的人事費和行政費用增加，然而在警察人事乃屬一條鞭制度、警力員額預算有限的情況下，新北市政府的治安預算並未增編，新北市警察局在治安預算的編列有限，為顧及維護治安打擊犯罪的地區安全整體發展，治安經費預算的籌劃與分配現況是本研究欲探討的課題。本研究主要分析新北市政府警察局預算編製的現況，並檢視員警執行各類治安案件之實績，以預算法之訂定之籌編原則為基礎，運用灰色系統理論中的以灰關聯分析（Grey Relational Analysis）探討民國99 年至104 年間，新北市政府警察局單位預算之規模與各項治安案件執行之警政資源投入因素間之關聯順序，實證結果顯示各年度的單位預算編列與實際員警配置人數（Actual police force allocation）為最具關聯性、其次依序為全般刑案（overall Criminal）破獲件數、違反社會秩序維護法（public order violation）破獲數、交通違規舉發數（traffic violations reported）、經濟案件（economic crimes）破獲數、集會遊行動用警力數（number of rallies and protests overseen by New Taipei City Police Department） 、最後則為持有槍砲彈藥及毒品查緝案件數（Number of seized weapon and drug violation）。

This study is to employ the Grey Relational Analysis of Grey System Theory to explore the relationship sequences between the agency budgets of New Taipei City Police Departments and the factors of performing public security cases. An empirical-study result shows that the most significant relationship is found between annual agency budget preparations and actual police force allocation. The rest significance sequences between annual agency budget preparations and the factors of performing public security cases, which are number of seized weapon and drug violation, breaking cases for overall criminal, traffic violations reported, breaking cases for public order violation, breaking cases for economic crimes, and number of rallies and protests overseen by New Taipei City Police Department is the last.