原高雄市與原高雄縣的大型及小型學校之國民中學學校經費近三年投入比較分析──以四所國中為例

本研究是起因於研究者對任職學校經費感到不足，便欲瞭解高雄市國中學校經費之編列與運用，是否會因原高雄縣、市地緣之影響，或是單純大小校之分而有差異。便採用各校公布的102至104年度現金收支概況作分析，再綜合文獻探討，獲得以下主要結論：一、高雄市大校受到少子化衝擊嚴重。二、國中各校經費分配幾乎用於用人費上。三、學校經常門收入無原市縣之區別。四、資本門經費依學校實際需求而定。五、大型學校的學生之單位成本較低，學業成就卻較佳。六、許多教師並無參與學校編製經費預算。七、學校財務管理過程不夠公開透明，使經費的運用未必符合實際需求。依據研究結論，研究者針對教育主管機關在學校經費編列與運用上提出相關建議，期能更完善。

關鍵字

學校經費；學校經費編列；學校經費運用

並列摘要

This research aims to study the allocation of budget of different junior high schools in Kaohsiung district, an issue which the researcher would like to further explore due to the lack of funding at the school researcher is currently employed. Study will focus on whether the regional relation between Kaohsiung City and County affects the allocation of budget or it's simply the size of the school that matters. The study collects the data of each school's annual balance of expenses from 2013 to 2015 for analysis along with literature review, and can be concluded as follow: 1. Large-scale schools in Kaohsiung City had been greatly affected by Low Birth Rate. 2. School budget was mostly allocated to personnel costs. 3. The government made almost no difference in its regular budget for either schools in Kaohsiung City or those in the original Kaohsiung County. 4. Capital Expenditure was made according to the actual needs of schools. 5. The cost of unit per student was lower in large-scale schools; however, students' academic achievements in those schools were relatively better. 6. Planning the budget was considered important for each school, but not many teachers participated in it. 7. The disbursement of school fund might not be able to meet the actual needs because how the school had managed the budget was not shown to public. Under all these circumstances, the researcher hopes that, by providing some suggestions to the government, improvement can be made to help allocate the expenditure more appropriately.