國防預算關乎一個國家軍事武力之建立，以及國家之生存。由於我國國情特殊，長期以來，完全依賴美國的對台政策與軍售，才能維持台海均勢之局面，確保兩岸和平狀態。然而，近兩年國防部提出的對美國三項重大軍購案，卻在國內引發極大的爭議！因此，本研究從國防部門的預算政策著手，探討國防情境之類型與國防預算政策之關係為何？
本研究採用行動研究(action research)方法，經由國防立委、預算學者專家、國防政策官員共卅人之參與意見彙整，以及台灣、美國、日本、南韓等國間接文獻之引用，最後提出預算行動方案，並獲得以下結論：
1. 不同的國防情境下，採行的國防預算政策不同。
2. 不同的戰略型態規劃，會干擾國防預算政策之採行。
3. 我國國防預算佔政府總預算比例逐年下滑，未能滿足當前國家戰略需求。而國軍現行設計計畫預算制度(PPBS)仍屬適當；三項重大軍購特別預算具有必要性和急迫性。
The power of a country's military forces and national security was influenced substantially by defense budget. The special situation our nation faced with, Taiwan has relied on U.S.A.’s policy toward and on its arm supply; that keep the peace of Cross- Straits. However, the decision made by Taiwan DoD to purchase “three significant weapons” from U.S.A. has become a controversial issue these two years. This research was thus motivated to investigate the relationship between the situation of a country’s national defense and its national defense budget policy. In particular, the objective of this research is to explore the influence of situation type on budget policy.
This research adopts action-research methodology. With 30 participants from different parties, including senators of national defense committee, scholars and experts with budgetary major, and DoD’s officers, the researcher analysis the data generated from the above-mentioned participants’ opinions and perspectives, and the secondary data from the corresponding documents concerning Taiwan, U.S.A., Japan, and Korea to propose budgetary policy action programs. The conclusions are as follows:
1. Different budget's policies were selected from different situations.
2. The types of strategic planning moderate the relationship between situation and budget’s policy adoption.
3. The decreasing ratios of military budget to total national budget year by year has made the military budget insufficient to the requirement of Taiwan’s strategic needs.
