國民中小學教育經費編列與使用之研究--以新竹市為例

A Study on the Allocation and Disbursement of Education Expenditure of Elementary and Middle Schools in Hsinchu City

丁淑觀(Ting-Shu Kuang)

指導教授 ： 王如哲

國立臺灣師範大學/教育學院/教育學系在職進修碩士班/碩士(2006年)

摘要

國民中小學教育經費大部分是由政府編列預算支應，中央精省落實地方自治，義務教育的經費全由地方政府負擔籌措，在地方財政困難及各項經費運用受限的情況，國民中小學要能利用有限之經費提高教育資源使用效率，以減輕地方政府財政負擔，及促使學校強化教學環境與品質。本研究擬定三項研究目的：
一、探討新竹市國民中小學教育經費來源與編列
二、探討新竹市國民中小學教育經費使用情形
三、對於新竹市國民中小學教育經費編列與執行成效提出具體建議

本研究採用問卷調查法，以新竹市國民中小學校長、總務主任及會計主任共121位為調查對象，有效問卷回收率85.9％ 。問卷調查回收資料是以SPSS for Windows 11.5 版統計軟體進行統計分析。先以描述性統計分析了解受調查者之不同背景變項，再以卡方考驗、交叉分析等統計方法驗證各項研究假設。獲得以下幾項主要結論：
一、新竹市國民中小學教育經費的來源，除學校年度預算外，最不可缺少是政府的各項補助款
二、新竹市國中小學最希望增加教育經費的方式是「爭取民意代表工程、設備補助款」
三、新竹市國民中小學學校教育經費最感不足項目為年度編列水電費。
四、新竹市國民中小學教育經費編列原則為優先考量計畫原則，其次是彈性原則、績效原則。
五、95年新竹市國民中小學基本經費需求編列，最不合理項目為水電費、辦公費及校園安全維護費。
六、新竹市國民中小學校長、總務主任認為經常門、資本門不能互相流用，無法達成使用效益。
七、新竹市國民中小學為校長、總務主任贊同學校年度預算未使用完經費可保留下年度使用。
八、新竹市國民中小學年度預算編列大部分能達成經費使用目標，部分不能達成目標主因是水電、廳舍維修支出比率過大，排擠教學活動經費。
九、新竹市國民中小學執行國教經費補助計畫大部分能達成目標，部分不能達成目標主因是公務預算制度僵化。

關鍵字

國民中小學 ； 教育經費編列 ； 教育經費使用 ； 經常門 ； 資本門

並列摘要

The majority of education expenditure of elementary and middle schools is from the government’s budget. After province is fined, the compulsory education expenditure is all raised by the local authority. Owing to the finance difficulty and limited expenditure, it becomes a major course to execute expenditure efficiently , to lighten the local government’s financial burden, and to strengthen the teaching environment and quality. The topic of this study is based on the allocation and disbursement of education expenditure of elementary and middle schools in Hsinchu City. The purposes of this study are :
1. Discussing the sources and allocation of education expenditure of elementary and middle schools in Hsinchu City
2. Discussing the disbursement of education expenditure of elementary and middle schools in Hsinchu City
3. Raising the suggestions to promote allocation and execution of education expenditure efficiently.

By way of surveying by questionnaire, there are 121 members to be consulted, including principals, general affairs directors, accountants general, and 85.9% of them responsed. Then use statistics software to carry on the statistical analysis by SPSS For the Windows 11.5. First ,through the description statistical analysis to realize the surveyor’s different background variables, the condition of the allocation and disbursement of education expenditure of elementary and middle schools, then use the card statistical method, overlapping analysis to confirm each supposition of this study. The analysis reveal the following main conclusions:
1. The major sources of education expenditure of elementary and middle schools in Hsinchu city are government's subvention, besides the school annual budget.
2. The most desirable sources of increasing education expenditure of elementary and middle schools in Hsinchu city are the project and equipment subvention from Public opinion representatives.
3. The most insufficient item of education expenditure of elementary and middle schools in Hsinchu city is the water and electricity expense.
4. The major consideration of education expenditure of elementary and middle schools in Hsinchu city is the plan principle, next is the elastic principle, and then the achievement principle.
5. The allocation of basic demand of elementary and middle schools in Hsinchu city in 2006, of elementary and middle schools in Hsinchu city, office and safeguard of the yard are the most unreasonable.
6. The principals of the elementary and middle schools thought that usualness budget and capital budget cannot be executed mutually, make it not efficiently.
7. The principals and general affairs directors suggest that the rest of education expenditure should be retained to the next year.
8. The allocation of education expenditure can be executed to achieve goal almost, but the water and electricity expense is ratio oversized, pushes aside the teaching activity expenditure.
9. The subvention plan can be executed to achieve goal almost, but partially is not just because of the ossification of official budget system.
Finally, according to the results of this study , propose the concrete suggestions to help the educational administration, the elementary and middle schools, and reference for the future study.

並列關鍵字

elementary and middle schools ； allocation of education expenditure ； disbursement of education expenditure ； usualness budget ； capital budget

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