公務機關的預算金額甚高，故而公務機關預算編用是否適切是一個重要的議題。本 研究以遒德認知、上司壓力及工作複雜性等因素來探討其對公務預算編用適切性認知之 影響。本研冗先以集群分析(cluster analysis)將觀察樣本依其對預算編用適切性認知進行 分類爲不同群體以便進行後續分析。採用因素分析(factor analysis)將多個道德認知、上司 壓力及工作複雜性等問項減縮爲較少的因素分數來當作自變數値。財務人員個人背景資 料則以虛擬變數値來處理。採行羅吉斯分析來了解各投入項與預算編用認知的相關性。 本研究發現(1)受測的公務機關人員對於預算編用適切性認知不高，代表公務機關預算編 用仍有改進的必要性；（2)道德認知、上司壓力、工作複雜性及財務人員個人屬性均會影 響公務預算適切性之認知。最後，本研究亦提出一些提升公務機關預算適切性的做法。

The public budget amounts are very high each year, therefore, the appropriateness of public budget becomes very important. This study aims to exploratory evaluate how ethic factor, superior pressure and job complication influence the appropriateness of public budget. Cluster analysis N Factor analysis and logistic analysis are used to measure the relationship between appropri-ateness of public budget and its influencing factors such as ethic factor, superior pressure, job complication and individual characteristics. The findings show that (1) the perception of appropriateness of public budget is not high, that is the appropriateness of public budget can be improved a lot ;(2) ethic factor, superior pressure and job complication all have influenced on the perception of appropriateness of public budget. The researchers also give some suggestions for improving the appropriateness of pubic budget.