八○年代之後，OECD各國均呈現公共預算新紀元的兩項特徵：資源不足與即興化 的決策方式，以致預算過程中的衝突加深、不確定性提高，造成資源配置的困難，我國亦不 例外。因應這些問題有兩項基本原則，一是提昇預算資訊的品質與資訊透明化，二為建立起 決策人員善加利用預算資訊的誘因，並充分授權。最後則須以預算的績效資訊為基礎，完成 課責的要求。我國政府近年來在提昇預算資訊品質的努力上，相當積極，本文建議還可從改 良式的零基預算、中長期預算制度、以及預算執行的財務資料暨決算報告的利用三方向著手 ，以加強績效資訊的蒐集。至於在建立組織誘因方面，政府只著重於加強預算編審和執行時 的彈性，其他的配套制度尚待進一步的設計與發揮。

　　　　　There are two characteristics of the new era of public budgeting that has emerged in OECD nations since the 1980s: a lack of resources, and improvisational budgeting. This has exacerbated budgeting conflicts, increased uncertainty in the budgeting process,and made it more difficult to allocate resources. Taiwan has also experienced these problems. To handle thses problems, governments must rely on two basic principles. The first is to improve the quality and transparency of data regarding budgeting, and the second is to set up incentives for the beneficial use of this data by the officials in charge of the budgetary decision-making process, and to increase their administrative power. This last part must be accompanied by increases in the accountabilities of the officials involved. Taiwan has been very active in recent years in raising the quality of its budget data. This paper offers three proposals to facilitate the collection of performance-based budget data: (1)adopting a modified zero-base budgeting, (2)establishing a mid-and long-term budgetary system, and (3)well utilizing budgetary review report. In order to set up organizational incentives, this paper proposes the government increase flexibility in budget implementation.