本研究的主要目的，在於探討影響我國決策制定過程之主要制度性因素，本研究 首先以多變數回歸方程式解釋影響我國政府歲出預算占 GNP 比例之因素， 目的在檢驗預算 政策是否理性決策模式。其次，以問卷資料，驗證近年來我國預算決策過程有轉變為由上而 下為主之特徵，以及在由上而下為主之預算決策制度下，有關資訊分配、限制、溝通及決策 過程等重要因素對預算政策制定之影響。

　　　　　The study examines the institutional factors which influence decision- making process of budgetary policy of the government in Taiwan. The multiple regression analysis which explains the fators influence the budgetary sizes tries to test the assumptions of rational-choice. The study uses the survey data to explore the characteristics of top-down budgetary processes, and observe the factors which influence the outcomes of budgetary policies, such as information distribution, constraints, communication, and decision-making process.