全國私立大專校院訓輔經費預算編列暨執行管控之分析

基於國家教育資源有效分配之考量，自八十年代起，教育部每年都會為全國私立大專校院編列經費，並訂定經費輔助辦法，以協助全國私立大專校院之發展，其中在學務工作方面，更是增列輔助經費以推動各校內各向訓輔活動。為了瞭解現階段全國私立大專校院訓輔經費預算編列暨執行管控情形，特別針對各校實際負責訓輔經費使用之業務承辦人員，進行本次調查研究工作。分析結果顯示，各校諸多年度訓輔經費來源中，認為教育部訓輔獎補助款及學校配合款是重要經費來源，佔受訪人員比例最高，約為94.5%。學校的年度訓輔工作經費來源中，以教育部訓輔獎補助款及學校配合款為唯一的經費來源者，約佔受訪人員的43%。對於各校行政單位年度業務運作中是否編有固定所需的「行政費用」，79.2%的受訪人員表示沒有固定編列。有69.3%的受訪人員表示「學校一般行政開支」皆屬臨時申請，再由學校批准支用的方式行之。在經費運用上可能存在的問題，在已設定的問題中，採取複選方式所得結果顯示：39.3%受訪的人表示「不能充分了解使用上的規定」，所佔比例最高；其餘為「校內學務單位同仁未能有效執行年度訓輔經費預算」18.4%、「校內決策高層給予太多經費使用限制」14.1%、「校內學務單位和會計單位有待進一步溝通協調」14.1%、「校內未落實經費使用之會議討論機制」12.3%、「校內未建立完善之訓輔經費使用辦法和相關規定」11.7%、以及「校內未建立完善訓輔經費管控機制」11.0%。各校訓輔補助款經費的使用屬於「包含學務單位、系科和其他單位」等全校性之情形者，比例最高，約為36.8%；「只限學務單位」使用者，比例為34.2%；「包含學務單位及各系科者」，所佔比例為29.0%。有86.4%受訪人員表示學校沒有設立專門單位（或專派人員）辦理訓輔經費管控工作；有63.2%的學校並未辦理定期檢討訓輔經費的管控工作。此外，本次調查資料亦顯示，有65.1%的受訪人員表示，對於訓輔經費的使用，學校確實存在「消化預算」的情形。

關鍵字

私立大專校院；訓輔經費；預算編列；經費管控

並列摘要

Under the consideration of fair allocation of nation-wide educational resources, the Ministry of Education (MOE), ROC has been preparing the budget for the private colleges in Taiwan annually since 1980s, and has set subsidy regulations in order to sustain the development of these colleges. Along with the more emphasis on student affairs, MOE's budget of student affairs for private colleges is also getting more and more. The purpose of this study is to explore how private colleges in Taiwan prepare their student affairs budget and how they control the implementation of the budget, surveying the school members who are actually responsible for the use of the fund. The result shows that among the colleges' annual sources of the student affairs budget, subsidies from MOE and the schools' match-up outlays have the highest proportion, which is approximately 94.5%. And the proportion that subsidies from MOE and the schools' match-up outlays are the colleges' annual only sources of student affairs budget is about 43%. 79.2% surveyed say that there is no regular ＂administration fund＂ prepared in the student affairs departments at school, and 69.3% indicate that ＂the general administration fund＂ can only be used after case-by-case ratification. For the possible problems in student affairs budget preparation and budget implementation control, 39% surveyed choose ＂can't sufficiently understand the regulations about how to use the fund of student affairs＂, which is the highest proportion. The chosen proportions for the rest possible problem items are: 18.4%＂ student affairs departments fail to implement annual student affairs budget effectively＂, 14.1%＂ top management levels set too many regulations about how to use the fund of student affairs＂, 14.1%＂ the communications between student affairs departments and accounting departments need to be improved＂, 12.3%＂schools fail to establish the conference mechanism to discuss how to use the fund of student affairs＂, 11.7%＂ schools fail to set proper rules and regulations about how to use the fund of student affairs ＂, and 11.0%＂ schools fail to establish proper control mechanism of student affairs fund.＂ There are about 36.8% colleges that the fund of student affairs is used by ＂student affairs departments, instruction departments and other departments＂. This proportion of school-wide fund use is the highest among other kind of uses. 34.2% are ＂for student affairs departments' exclusive use＂, and 29.0% are used Corresponding by ＂student affairs departments and instruction departments.＂ 86.4% surveyed say there is no specified unit or people at school that is handling the tasks of student affairs budget control. 63.2% show that there is no regular review on the tasks of student affairs budget control. Besides, 65.1% surveyed indicate that at their schools the ＂digesting the budget＂ phenomena really exist in the implementation of student affairs budget.