我國中學員生消費合作社經營管理問題－以台中市為例

The Survey of Management Difficulties of School Cooperative Stores at Senior High Schools in Taichung County

張祖銘(Tsu-Ming Chang)

指導教授 ： 楊坤鋒

亞洲大學/管理學院/國際企業學系碩士班/碩士(2008年)

摘要

本研究旨在了解目前我國中學員生消費合作社的經營問題與困境，並探討其根本原因與改進之道。為達上述研究目的，選定台中市八間中學為主要訪談對象，採用質性研究方法，由員生社的社務、業務、財務三大面向進行探討，運用個案訪談與相關資料蒐集分析等研究方法來進行研究。
本研究主要發現如下：在社務面向，主要問題的根本在於合作理念的缺乏、教職員兼任員生社職務的意願低落，以及對員生社認知的不足等。其主要的解決之道有(一)加強合作教育的宣導；(二)修改社務經營的相關法令；(三)重視經營績效，並制定獎懲辦法，增加教職員兼任的意願。在業務面向，主要問題在於賣場環境、校外同業競爭、有力人士的介入、商品的法令限制以及商品價格的議價能力等。主要解決方法有(一)校內增設員生社分部；(二)限制校外廠商進駐；(三)放寬商品法令限制；(四)強化員生社內部牽制制度；(五)建構全國性組織，擴大經營規模。在財務面向，主要問題在於員生社的盈餘分配以及公益金使用不當的問題。主要解決方法有(一)建構電子交易系統；(二)員生社帳目與財務報表力求公開透明化的經營模式。

關鍵字

員生消費合作社 ； 中學 ； 經營管理問題

並列摘要

The purpose of this study is to find out the management difficulties of school cooperative stores at senior high schools in Taiwan and approach its fundamental faults and the important thing for improving operation of the management. In order to complete the study, I take eight senior high schools in Taichung County as an example, using material research methods, such as interview and document analysis, to get on my study from three dimensions including administration, sales affairs, and finance.
The following are the main findings of this study. A. The difficulties of the administration dimension are the lack of cooperation concept and, the teachers lose their enthusiasm on the school cooperative stores. The main solutions: (a) Enhance the promotion of cooperative education, (b) Amend the relevant laws of the management of school cooperative stores, (c) Attach importance to operating performance and develop incentives to increase the staff who will. B. The difficulties of the sales affairs dimension are the environment of school cooperative stores, the competition of external firms, the involvement of powerful people, the restrictions of commodity law and the bargaining power of commodity prices. The main solutions: (a) Increase the divisions of school cooperative stores at school, (b) Limit the external firms enter school, (c) Loosen the restrictions of commodity law, (d) Enhance the inner supervisory system of school cooperative stores, (e) Construct the national organizations, and expand the operation scale. C. The difficulties of the finance dimension are that school cooperative stores whether allocate profit according to law and improper use of the statutory public welfare fund. The main solutions: (a) The construction of electronic trading system, (b) The financial statements of school cooperative stores must be public and transparent.

並列關鍵字

School Cooperative Stores ； Senior High School ； Management Difficulties

參考文獻

楊玉珍。（2002）。「學校員生消費合作社經營現況之研究」。私立中原大學碩士論文。

Wolcott, H. F. (1998). 「Writing Up Qualitative Research」。Sage Publications, Inc.

Maxwell, J. A. (1996). Qualitative research design: An interactive approach. Thousand Oaks, CA: Sage.

Yin, R. K. (1994). 「CASE STUDY RESEARCH : Design and Methods 2nd」。Sage Publications, Inc.

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