新北市公立小學2010至2013年度教育儲蓄戶募款收入及支出執行情形之探討-以新北市某公立小學為例

The Exploring of 2010-2013 New Taipei City Public Elementary School Educational Saving Fund Raising and Expenditure - an Example of a Public Elementary School in New Taipei City

王秀琴(Hsiu-Chin Wang)

指導教授 ： 張瑀珊

淡江大學/商管學院/會計學系碩士在職專班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00653

摘要

本文旨在探討新北市公立小學自2010年至2013年度教育儲蓄戶之執行情行，透過教育部教育儲蓄戶網站公開資料，彙整統計新北市29行政區內204所公立小學教育儲蓄戶執行情形，並比較各年度執行率增減變化。本文另訪談新北市某個案學校辦理教育儲蓄戶之相關人員，以了解教育儲蓄戶開辦對個案學校之影響。歸納個案學校提供之對經濟弱勢學童扶助經費之資料，發現公立小學對經濟弱勢學童就學扶助款項，除教育儲蓄戶外，尚有其他政府補助款及非以教育儲蓄戶募款方式取得之社會慈善捐助款，以個案學校為例，本文結論：教育儲蓄戶年度賸餘款再使用年限延長或無限制、捐款人主動捐款大於學校募款需求、非屬教育儲蓄戶之扶助經濟弱勢學童補、捐助款增加或有執行優先順序考量時，易使教育儲蓄戶執行率下降。

關鍵字

教育儲蓄戶；經濟弱勢學童；執行情形

並列摘要

This study investigated the implementation of educational saving fund of New Taipei City public elementary school from 2010 to 2013. Based on the public data available on the educational saving fund website of the Ministry of Education, the implementation of 204 public elementary schools in 29 districts of New Taipei City was collected and analyzed, and the comparison of implementation rate in each year was conducted. This study also interviewed related personnel of educational saving funds in the case school of New Taipei City to understand the influence of opening educational saving fund on the case school. By analyzing the data of economically disadvantaged students provided by the case school, it is found that in addition to educational saving funds, the subsides for economically disadvantaged students also include other governmental grants and charitable donation raised not by educational saving fund. Using the case school as an example, this study found that the implementation rate of educational saving fund is likely to drop when the reusing year of annual surplus money of educational saving fund is prolonged or not restricted, when the active donation exceeds the demand of school, or due to prioritized or increase in non-educational subsidies or donations for economically disadvantaged students.

並列關鍵字

educational saving fund, economically disadvantaged students, implementation status

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