ธรรมาภิบาลการจัดทำงบประมาณเชิงบูรณาการในมิติเชิงยุทธศาสตร์ระดับพื้นที่จังหวัดเชียงใหม่

Abstract

The purpose of this research was to study the integrated budgeting process under the area-based strategy and to explore how good governance was applied in the process where Chiang Mai Province was used as a case study. This research used qualitative research method by studying Chiang Mai’s budgeting documents between fiscal year 2018-2022 and an in-depth interview with 13 experts, academics and personnel related to the integrated budgeting preparation under the area-based strategy of Chiang Mai province. The study found Chiang Mai province has implemented the integrated budgeting preparation under the area-based strategy according to the Royal Decree on Integrated Provincial and Cluster Administration B.E. 2551 and the Regulations of the Office of the Prime Minister on Administration Integrated spatial work B.E. 2560 by making a five-year development plan and an annual action plan which must be prepared in accordance with the rules, criteria, policies set by the Provincial and Integrated Provincial Administration Policy Committee and the Regional Development Policy Integration Committee. About the implementation of good governance in the process of the integrated budgeting preparation under the area-based strategy, this study found rule of law, transparency, participation and value were applied but the citizen participation was lacking as it is moving towards a higher level of civic empowerment where citizens are more involved in decision-making and creates a sense of shared ownership as well as being an incentive for the country to move forward steadily and sustainably.