新北市落實地方教育發展基金成立附屬單位預算之研究-流程再造觀點

Reengineering Subordinate Unit Budget Process of Local Education Development Fund of New Taipei City

吳美芍(Mei-Shao Wu)

指導教授 ： 呂育誠

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2011年)

摘要

教育部於94年起歷經約3年規劃並奉行政院於97年2月核定「各縣市地方教育發展基金成立附屬單位預算試辦計畫」，自98年度起實施。由於此一預算制度變革，牽動各項作業及法令規章的改變，需要有關單位人員之通力合作，影響層面甚廣。試辦計畫推行2年後，大部分的縣市已加入實施，教育部採取的執行策略為何？新北市改制前為全國第一大縣，其執行成果具有指標性的意義，新北市政府參與執行的考量及其具備之條件為何？另外，此一預算制度變革也希望能改變學校傳統預算執行思維，鼓勵節流及積極運用開創性的作法開拓財源，然而國中、小學自籌財源的能力確實較侷限，是以改採附屬單位預算之型態運作後，是否真能促進確實節流且能致力於開拓財源？各學校之執行認知及意向如何？因此本論文認為現階段以流程再造觀點來探討確可附加價值之地方教育經費運作方式應特別有其意義，並將研究著重在中央及新北市推動新制度各自的角色功能發揮與彼此間之執行互動。研究係運用文獻分析法、問卷調查及深度訪談方式進行，本論文之研究發現如下：
一、中央政策目標與其執行策略之落差：（一）著重促進政策參與但欠缺後續有效支援（二）納入庫款集中支付雖降低基金個別收益但增進地方整體財政效能。
二、新北市執行政策的本位考量：（一）改制的契機與壓力（二）實施基金制度不影響財政調度（三）已有先例提供參與誘因（四）中央積極堅定的態度。
三、地方主管機關間及各學校執行意向及認知落差：（一）主管機關間有執行共識但實際整合協調機制不足（二）各學校雖認同基金政策但欠缺積極執行態度（三）主管機關及學校對基金賸餘款之留存與運用見解不一；學校普遍反應執行程序太繁瑣且缺乏彈性（四）各校資源條件差異影響短期開源成效（五）會計人力不足與異動頻繁。
本論文就上述研究發現針對地方教育發展基金政策目標與功能再定位，並提出新北市落實地方教育發展基金之流程再造策略，及各機關因應基金設立與流程變革改變人員認知與提升能力的策略途徑

關鍵字

流程再造 ； 附屬單位預算 ； 地方教育發展基金

並列摘要

Since 2005, the Ministry of Education has planned the “Experimental Plan for the subordinate unit budget of the Education Development Fund at Local-Government Level”. In accordance with the Executive Yuan’s policy, this plan was approved in February 2008 and implemented in 2009. The change of this budget system has a significant impact on each operation and the regulations. It required full cooperation among all related units. After this experimental plan has been carried out for 2 years, most of the cities and counties have already started to implement this plan. What implementation strategies have been proposed by the Ministry of Education? Before the upgrade, the New Taipei City was the largest county national wide. Indeed, the implementation results of the New Taipei City have a target meaning. What qualification does the New Taipei City have and what does the New Taipei City Government concern about when carrying out this plan? Besides, the aim of this change of budget system is to alter the schools’ traditional budget implementation thoughts and encourage reducing expenditure and aggressively increasing income through innovative methods. However, the elementary and junior high schools only have limited ability to obtain financial resources. Whether the implementation of the subordinate unit budget can actually result in an increase of income and a reduction in expenditure? How about the schools’ perception and intention of the implementation? This study believed the operating method of the local education budget is value added and meaningful from the viewpoint of process reengineering at current stage. In addition, this study focused on the discussion of the roles, functions and interaction between the central government and the New Taipei City when promoting the new system. The document analysis, the survey-questionnaires, and the in-depth interview that have been conducted and the findings are as the followings:
1. The difference between the goal of central policy and the implementation strategies: (1) focus on the strategy involvement but there is a lack of an effective follow-up support (2) the centralized payment reduces the individual profits but increases the overall local financial efficiency.
2. New Taipei City’s considerations for the policy implementation: (1) the opportunity and pressure from the change of system (2) the implementation of the fund system will not affect the financial arrangement (3) the previous cases have been taken as example (4) the central government has an extremely firm determination.
3. The differences in intention and perception among the local authority units and schools: (1) the authority units have a consensus but the coordinating system is insufficient (2) even the schools have implemented the fund strategy but they do not have an aggressive attitude (3) the authority units and the schools have different opinions toward the use of the cash balance; in general, the schools think that the implementation procedure is too complicated and inflexible (4) the differences in resources among all schools have an impact on the result of the increase of income for short-term (5) the accounting manpower is insufficient and unstable.
Based on the above mentioned findings, this study has repositioned the strategic goal and function of the local education development fund and proposed the strategies for the reengineering process of New Taipei City’s implementation of local education development fund and improving the employees’ capabilities to cope with the establishment of fund and the change of procedure.

並列關鍵字

Reengineering ； Subordinate Unit Budget ； Local education development fund

參考文獻

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