全國私立大專校院教育部訓輔補助款近五年執行成效改善情形之探討

本次報告彙整近五年來連續受訪的私立大專校院，計有一般大學七所，科技大學五所，技術學院二十七所和專科學校九所，合計四十八所。呈現比較的訪評內容概分四部份，為(一)計畫執行狀況及效益、(二)活動資料保存狀況、(三)訓輔經費支出與帳務處理狀況、以及(四)其他相關執行事項之狀況等。本研究使用描述統計方法計算各類別次數及人數百分比，並利用SPSS11.0版江節果話成長條圖以力觀察比較。在「計畫執行狀況及效益」方面，依照學校不同體制所進行的分析結果顯示，各私立大專院校均有所改善'其中以技術學院改善程度最多，其次是科技大學、專科學校，一般大學進步幅度較少。在「活動資料保存狀況」方面，各類私立大專校院也均有所改善，其中也以技術學院改善程度最多。「訓輔經費支出與帳務處理狀況」方面，發現近年來由高職體系的職校轉變為大專體系的部分專科學校，許多訓輔經費支出與帳務處理的問題，皆有待學校進一步的調適；本次分析結果發現專科學校在這一部分的成績不升反降。在「其他相關執行事項之狀況」方面，各私立大專院校均有所改善，其中仍然以技術學院改善程度最多。成績整體分析結果顯示，私立大專校院在各類訓輔經費執行績效改善程度上，以(一)計畫執行狀況及效益的改善程度最佳，其次是(四)其他相關執行事項之狀況、(二)活動資料保存狀況，最末者為(三)訓輔經費支出與帳務處理狀況。在訓輔經費執行績效總分改善程度上，各私立大專院校均有所改善，技術學院改善幅度較多，專科學校改善幅度則較小。

關鍵字

私立大專校院；訓輔經費；執行成效；改善

並列摘要

There are 4 types and total 48 private colleges analyzed in this study, including seven universities, five universities of technology, twenty seven institutes of technology, and nine junior colleges. The improvements of execution performance of student affairs subsidies from MOE are analyzed on the following four parts : (1) project execution and benefit, (2) documents management, (3) expenditure and accounting, and (4) miscellaneous. Using descriptive statistics methods, the results are shown with bar charts output by SPSS 11.0. In project execution and benefit part, all types of private colleges had improvements, with institutes of technology the highest, and universities of technology, junior colleges, and universities less in order. In documents management part, not only all types of private colleges had the improvements, but also the institutes of technology had the highest improvements. In expenditure and accounting part, due to some senior high schools' recent transformation to junior colleges, this study found that junior colleges on the whole had the retrogression. In miscellaneous part, again, the same pattern: all types of private colleges had improvements, with institutes of technology the highest. Among four parts of improvements of student affairs subsidies for all private colleges, the project execution and benefit is the highest, with the miscellaneous and documents management less, and the expenditure and accounting the least. For all parts aggregated, all types of private colleges had improvements, with institutes of technology the highest, junior colleges the least.