國民小學員生消費合作社經營之探討-以Ａ國小為例

民國44 年，台灣省政府合作事業管理處頒布相關法令，輔導各級學校推展員生消費合作社，以改進當時難以管理的福利社，發展合作事業，並從小學開始實施合作教育。經過數十年的時間，學校合作社在國民小學的部分，愈來愈難以經營，許多學校紛紛解散。本研究針對桃園縣境內Ａ國小合作社，為個案研究對象，從蒐集Ａ國小合作社的歷史文獻，書籍、相關公文、研習資料、政府法令及合作社的會議紀錄及帳務報告、訪談、新聞，從中探討Ａ國小合作社面對環境變化下的經營與管理的因應之道兼論Ａ國小合作社的存廢問題。研究發現Ａ國小合作社的經營困難當中，最大的挑戰乃是政府的政策規範和時代的變遷。政府限制員生消費合作社所販賣的物品，又規定學校代辦事項不得有利潤，使得以代辦業務為主要盈餘來源的合作社面臨經營困難的窘境。另外在盈餘降低之下，合作社相關業務人員不斷的調降業務津貼，影響工作士氣。在校長對合作社的態度方面，雖然校長在合作社合法營運的狀態下，不能干涉合作社的運作。但合作社沒有盈餘及公益金對學校有經費上的貢獻，又要校長承擔合作社在學校經營所帶來的相關責任，也降低了校長對員生消費合作社的支持，而合作社沒有得到校長和學校行政的支持，也很難繼續經營。

關鍵字

國小員生消費合作社；合作教育

並列摘要

In 1955, the cooperation business management department of Taiwan’s provincial government has announced related regulations to help schools in Taiwan to promote school employee’s and studen’ts consumer cooperative store so as to improve the welfare store that was difficult to be managed at that time. Cooperation business was developed at that time, and cooperation education was implemented from the elementary school. After several decades, the cooperative store in the elementary school becomes more and more difficult to be operated, most of them are dismissed in many schools. In this study, the cooperative store of A elementary school in Taoyuan county is used as case study target. The study includes the collection of things related to the cooperative store of A elementary school, for example, historical literature, books, related document, forum related data, government’s law and regulation, the meeting record and financial statement of the cooperative store , and it also includes interview and news; it is hoped that the business management and coping strategy for the cooperative store of the A elementary school when it faces environmental change can be discussed, meanwhile, whether the cooperative store of A elementary school should exist or not will be discussed too. From the research, it was found that among the business operation difficulties of the cooperative store of A elementary school, the largest challenge is government’s policy and regulation and the change of time. The government not only limits items sold in the school cooperative store, but also regulates that any of the commissioned items by the school should not have profit, hence, the school cooperative store which has its main profit relied on the commissioned business has to face with business operation difficulty. In addition, under the pressure of lowering of profit, the business allowance of the related business personnel in the school cooperative store has to be reduced continuously, hence, the working morale is affected too. In the aspect of the principal’s attitude toward school cooperative store, although the principal can not interfere with the operation of the school cooperative store if it is operated legally, yet if the school cooperative store does not have profit and the public benefit fund does not contribute to the school, it will be very difficult to ask the principal to take the related responsibilities brought about by the operation of the cooperative store in the school. This in turn has reduced the support of the principal on the school cooperative store, and the, school cooperative store without the support from the principal and the administrative departments of the school, will operate in very difficult way.