私立大專校院學校體制與訓輔經費編列管控之相關性分析

基於國家教育資源合理有效分配之考量，自八十年代起，教育部每年都會為全國私立專校院編列經費，並訂定經費補助方法，以協助全國私立大專校院之發展，其中在學務工作方面，更是增列補助經費以推動各校各項訓輔活動。依據前此研究得知，訓輔經費預算編列及執行管控對訓輔工作影響至大。近年來，順應國家諸多教育政策的實施，不但全國私立大專校院林立，許多學校也著手完成改制工作；由專科改制為技術學院，由技術學院改制為科技大學。為了近一步瞭解私立大專院校的學生體制與訓輔經費預算編列暨執行管控的相關性，亦即探討學校體育制屬性、成歷年別及改制年資間之差異，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。調查結果顯示各校年度「訓輔經費來源」方面，年度訓輔經費來自「校外相關單位申請補助」者，綜合(醫學)大學的比例最多，但來自「學生繳交之費用」者也較少。專科學校的年度各項訓輔經費來源，恰與綜合(醫學)大學相反。成立時間越短的學校，經費來源概以來自「教育部補助款及學校配合款」為主。技職校院改制時間未滿一年的學校，訓輔經費來自「學校一般性年度預算」上的比例相對較少，來自「學生繳交之費用」上較多。在「訓輔經費預算編列方式」上，專科學校「依教育的訓輔經費額度規定編列之學校配合款」的比例則較高。改制年資滿兩年的學校再「依業務單位年度工作計畫需求編列」的方式上比例較低。各校在年度訓輔經費預算編列時，學務長普遍皆能參與相關議題的討論。對於各校訓輔經費的使用分配單位方面，綜合(醫學)大學在訓輔經費分配「只限學務單位」上的比例較其他類型學校少。學校改制年資未滿一年的學校在訓輔經費分配「只限學務單位」的比例較其他學校少；反之在「包含學務單位及各科系」上比例則較高。配合各校年度訓輔工作的推展，調查年度訓輔經費的編列情形，專科學校普遍認為訓輔經費不足。成立時間越短的學校，認為訓輔經費不足的比例越高。改制年資未滿一年的學校，一致認為年度訓輔經費不充裕，認為訓輔經費不足的比例也特別高。進一步調查各校近五年來訓輔經費編列的一般趨勢時，技術學院及專科學校認為訓輔經費充裕的比例較低；且較多的學校認為訓輔經費變動不大。專科學校有較高比例認為學校的訓輔經費有逐漸減少的趨勢。

關鍵字

私立大專校院；體制；訓輔經費；預算編列；經費管控

並列摘要

On the basis of the consideration of effective allocation of the national education resources, Minister of Education has drawn up the annual budget for all private colleges and universities and the subsidy regulations since 1990s to help their development, especially in student affairs. Recently, many schools have been renamed to technological institutes or universities. The purpose of this study was to examine the relationship between the school system and the budget control at those private schools, including their school characteristics, the year of foundation, the year of renaming, and administrative staff members responsible for student affairs. After a careful study, we found that the budget and the control mechanism had a great influence on student affairs. Most of the schools obtained their student-affair expenses from the subsidy outside the school, especially in general or medical universities. In contrast, junior colleges got their student-affair expenses from their students tuition and miscellaneous fees. The new schools obtained their expenses mainly from the allowance of Minister of Education and the school coordinate budget. Vocational and technological schools that were newly renamed less than one year obtained their expenses more from students fees than from their school s annual budget. Most of the junior colleges and newly renamed schools drew up their school coordinate budget according to the regulations stipulated by the Minister of Education. The renamed schools more than two years could not draw up their budget according to their needs of promoting student affairs. Besides, most of the dean of the student affairs would involve in discussion while drawing up their annual budget. The general or medical universities could utilize their budget solely for student affairs; in contrast, the newly renamed schools should use their budget in both the student affairs office and all departments. To improve the student affairs, all junior colleges thought that their expenses were not enough, especially to new schools; similarly, most of the renamed schools less than one year believed that their annual budget was insufficient. Furthermore, in recent five years, the technological institutes and junior colleges thought that their budget was becoming less and less; even more, some schools believed that their budget used in student affairs was decreasing yearly. Most of the general or medical universities showed that their staff members could not make good use of their budget in student affairs, especially in newly established schools. Their problems included not knowing the using rules, not establishing a good using rules, not using discussion mechanism, not having a good budget control mechanism, not effectively promoting annual budget, etc. Most of the renamed vocational and technological schools less than one year or only a year had no discussion mechanism. The renamed schools more than one year had no good rules of using expenses, and the dean of student affairs and the accounting section had no communication channel. The renamed schools more than two years could not understand how to use the budget, and the school authorities gave them too many restrictions in using their budget. On the contrary, most of the renamed schools more than four years believed that the staff members in the student affairs office could not make good use of their budget.