校務基金經營管理之探討-以國立龍潭高級農工職業學校為例

Management of the School funds-A case study of National Lung-Tan Agricultural and Industrial Vocational High School

管瑞美(Rui-mei Tube)

指導教授 ： 廖益興 ； 張嘉仁

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200655

摘要

摘要
近年來國家財政日益困窘，國立高中職教育經費面臨預算不足之問題，教育部因鑑於國立大學院校實施校務基金後，在促進學校開源節流及活化經營管理方面，已獲相當成效，乃希望借鏡此一經驗，將此一轉型成功之基金制度，推廣至國立高中職校，期能藉以改善財務問題。
本研究目的主要透過參與個案學校校務基金運作實務及蒐集相關之財務資料等，以評估其校務基金實施成效，並對所遭遇的問題，提出具體改進建議。
本研究發現，個案學校在實施校務基金之具體成效為：1、財政構面，目前自籌能力有限，近期內無法降低對政府財政之依賴。2、經營構面，學校於財務管理績效明顯有所提升。3、社會構面，透過委辦之計畫、學校場館開放及學生校外就業實習等，逐步提升學校對社會之服務功能；在實施校務基金主要困境為：實務執行仍受許多法令規範限制、主管機關未建立公正、客觀補助之基礎及績效評估標準、自籌財源仍屬不易、校務基金經營管理觀念仍待建立。

關鍵字

運作現況 ； 校務基金 ； 國立高中職

並列摘要

Abstract
Taiwan’s financial situation has been increasingly difficult in recent years and many public senior and vocational high schools have faced insufficient educational funding issues. After establishing school funds, national universities and colleges were successful in helping themselves increase income sources and reduce expenditures and activating management activities. Therefore, the Ministry of Education hopes to extend and apply these experiences in establishing school funds to public senior and vocational high schools in order to improve their financial situations.
By looking into the operations of participating schools’ school funds and collecting relevant financial information, the present study is to evaluate the effectiveness of participating schools’ implementing school funds and propose suggestions for resolving the problems they encountered.
As found in this study, the results the participating schools achieved after implementing school funds are as follows:
1、The dimension of finance: so far, the participating schools still rely on the government’s financial assistance because of their limited self-financing abilities.
2、The dimension of management: the participating schools’ financial management perfor-mances have significantly improved.
3、The dimension of society: Activities such as commissioned projects, making school buildings open to public access, and students’ off-campus employment and practical training have gradually increased the schools’ functions in the society.
The difficulties in implementing school funds are: the implementation of school funds is still limited by many legal regulations; the authorities have not established the standards for financial assistance and performance evaluation; self-financing as a source of funding is still not easy; and mature notions about the management of school funds need to be established.

並列關鍵字

public senior and vocational high schools ； current operational status ； school fund

參考文獻

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