編列合理經費係確保工地安全之基礎，惟相關研究指出公共工程安全衛生經費有編列不足問題，對應提出之建議亦未見工程主辦機關落實，爰本研究聚焦於主辦機關人員(業主)角色，俾瞭解其認知、實務編列經費情形及遭遇困境。現行在公務人員保守心態、法規未能具體規範、採購強調防弊、以較低標準評估需求下，安全衛生經費經費編列參與較為消極，不過在高層重視與外部審查委員及目的事業主管機關的倡導下，參與表現會提升。
目前實務係先決定經費額度再編列內容，即先以公共工程委員會規範，以直接工程成本之0.3%至3%匡列計畫經費額度，後續再於額度範圍內決定項目及數量，造成無法核實量化編列經費，且經費彈性低，難以於施工階段依實際需求增加經費，爰務實改善方式應聚焦在合理化編列百分比標準，依公共工程主辦機關人員角色特性及所面臨困境，提出依不同工程種類及規模統整公共工程已編列安全衛生經費百分比作為編列參考及安全衛生主管機關督促編列百分比較低單位檢討改進之建議。期望本研究有別於目前針對安全衛生經費編列著重於程序面，轉而聚焦於安全角色，將有助於釐清公共工程主辦機關人員未能依規定核實編列安全衛生經費之情形，及務實改善公共工程安全衛生經費有編列不足問題。

A reasonable budget is the basis of construction site safety. However, the studies pointed out that public construction safety and health work is insufficiently budgeted and the improvement suggestions have not been well implemented. Thus, this research focuses on owner's role to investigate their thoughts, budgeting situations and difficulties in practices. Under the circumstances of public servants’ conservative mindset, lack of specific regulations, the emphasis on corruption prevention in procurement, and lower demand standards, owner’s participation in budgeting for safety and health is passive; nevertheless, the participation will improve providing that senior executives give weight to the budgeting and external committees and competent authorities promote it.
The current practice of safety and health budgeting is to estimate the budget amount (0.3% to 3% of the construction direct cost according to the regulation of Public Construction Commission) first and then determine budget content (detailed work items and quantities) . This practice not only causes that work items and quantities usually don't match actual needs, but makes budgeting flexibility low such that it is difficult to increase budget according to actual needs in the construction stage, or calculate the amount according to the actual quantity. Therefore, improving the budgeting practice should focus on rationalizing the budgeting percentage standard. That is, the budgeting percentage standard should be determined according to real safety and health budget cases of different construction types and sizes considering owner's role and difficulties faced; safety and health authorityalso urge thosee agencies which estimate safety and health budgets at a lower percentage of construction direct cost to improve. This research focuses on owner's role, different from those current studies focusing on budgeting process, and clarify why owner's cannot determine public construction safety and health budget in accordance with actual needs. This research expects to practically solve the issues of insufficient budgeting for safety and health.

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