國民小學幹事兼任會計員執行問題之研究-以雲林縣為例

主計人員扮演的是不可或缺的專業幕僚角色，囿於地方財政狀況，國民小學無法普設專任主計人員，各縣（市）政府的因應方式各有不同，有的縣市是由幹事兼任、或是由專任主計兼任，或合併設置等；有些縣市為節省人力成本，只能選擇持續由幹事兼任的方式來因應。本研究將以雲林縣為例，藉由訪談兼任會計員的幹事、校長、主任、輔導小組成員、主計處人員，探討幹事兼任會計員執行問題，進一步分析其職位與人力之合適性，提供上級機關及學校在人力資源運用上參考。本研究獲致之主要結論如列：一、幹事兼任會計員可以勝任例行性會計工作，有達成政策目標。二、主計研習及會計輔導小組皆有助於提升幹事兼任會計員之專業。三、幹事兼任會計員執行業務時，有時會面臨專業度不足、被質疑、不被重視、地位低落、角色衝突等問題，縣府應給予協助，幹事本身亦應持積極之心態。四、幹事身兼多職，業務繁重且雜，如何激勵其動機很重要。五、幹事兼任會計員與專任主計人員處理會計業務各具優勢。六、一條鞭制度有其存在的意義，但在某些情況下，其他人員也可以擔任相關工作。

關鍵字

幹事；幹事兼任會計員；主計；會計員；主計一條鞭

並列摘要

Accounting and statistics officers play an indispensable role as professional staff. Due to the difficult local financial situation, several primary schools cannot have full-time accounting and statistics officers. Each county (city) government responds with different plans such as assign primary school clerks to serve as accounting staff, having accounting and statistics officers concurrently work for more than one school, or combined. To save labor costs, part of the counties and cities can only choose to continue to have primary school clerks serving as accounting staff. This study took Yunlin County as an example. By interviewing the primary school clerks serving as accounting staff, principals, school directors, counseling team members, and staff of the accounting department, this research discussed the implementation of primary school clerks serving as accounting staff, and further analyzed the suitability of their positions and manpower. The results serve as references to supervising agencies and schools in the use of human resources. The conclusions of this research are as follows: 1.Primary school clerks serving as accounting staff can be competent for routine accounting work and achieve policy goals. 2.Chief accountant training workshop and accounting counseling group are supportive in terms of improving the profession of primary school clerks serving as accounting staff. 3.When primary school clerks serve as accounting staff, they sometimes face problems such as lack of professionalism, being questioned, not being taken seriously, low status, role conflict, etc. The county government should assist, and primary school clerks serving as accounting staff themselves should also have a positive attitude. 4.Primary school clerks serve as accounting staff have multiple roles and the business is heavy and complicated. Thus, how to improve their motivation is an essential issue. 5.Both primary school clerks serve as accounting staff and accounting and statistics officers have their advantages in handling the accounting business. 6.The Whip System of Accounting System is essential to a government. However, in addition to accounting and statistics officers, other personnel can also take up relevant tasks in certain cases.