The objectives of this study were: 1) to study the level of the efficiency in the local financial operation of the municipalities in Nakhon Sawan Province, 2) to compare the efficiency in the local financial operation of the municipalities in Nakhon Sawan Province by classifying on the personal factors, and 3) to study the problems and obstacles of the local financial operation of the municipalities in Nakhon Sawan Province. The sample was 173 staffs from 306 staffs operating the local finance in the area of municipality, Nakhon Sawan Province. The tool of the research was questionnaire with 0.914 of reliability. The analysis of data used Statistical Package for Social Science. The statistics for analysis data used Frequency, Percentage, Mean, Standard Deviation, t-test, and F-test with Least Significant Difference: LSD.
Results of the Research
1) Overall, the level of the efficiency in the local financial operation of the municipalities in Nakhon Sawan Province was at the high level ( = 3.62). When considering each aspect, it was found that the local financial operation in the personnel management was at the middle level. However, the local financial operation in the planning, the responsibility, the decision, the coordination, and the information system were at the high level.
2) The comparison of the efficiency in the local financial operation of the municipalities in Nakhon Sawan Province by classifying on the personal factors: sex, age, position, degree of education, and income per month was found that: the staffs having the different degrees of education had the different levels of the efficiency in the local financial operation of the municipalities in Nakhon Sawan Province at 0.05 of statistical significance. Therefore, the hypothesis was accepted. However, the staffs having the different sex, age, position, and income per month had no the different levels of the efficiency in the local financial operation of the municipalities in Nakhon Sawan. Therefore, the hypothesis was denied.
3) The problems and obstacles of the local financial operation of the municipalities in Nakhon Sawan Province were:
In the planning, the municipalities did not plan to survey the people's opinion before making the budget. In the responsibility, the staffs had no enough to the work. Therefore, the work was not quite qualitative. In the personnel management, the municipalities did not provide the training or the observation of the activities to get the knowledge for the organization development. In the decision, the staffs did not get the trust in the working from the commander. In the coordination, the municipalities were not participated from the people and the community leaders in the municipalities. Finally, in the information system, giving the information and the meeting was occasionally late, and the Internet Network was problematic.
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