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  • 學位論文

我國國立大學校院校務基金委外經營可行性之研究

A Study Outsourcing of Campus Fund of National Universities in Taiwan.

指導教授 : 蓋浙生

摘要


本研究旨在探究我國國立大學校院校務基金委外經營之理念及實施之可行性。首先分析學校財務行政人員與教育行政相關領域專家學者,對我國國立大學校院校務基金實施委外經營看法之異同;其次是探究我國國立大學校院校務基金委外經營之風險及風險管理,及瞭解國外大學基金及國內政府基金委外經營之情況,及我國大學校院可借鏡之處;最後根據研究結果提出建議,以作為我國國立大學校院校務基金從事投資理財事宜之參考。 為達研究目的,本研究透過文獻探討,及問卷調查法,針對教育行政相關專家學者進行調查,並以訪談法,針對我國國立大學校院相關財務行政人員進行深度訪談。本研究所獲研究結論如下: 一、校務基金實施委外經營有其可行性。 二、學校財務行政人員與教育行政相關專家學者,對校務基金實施 委外經營的可行性已達共識。 三、校務基金實施委外經營可能具有某種程度的風險性,須事先訂 定防患未然之措施。 四、校務基金實施委外經營成效,與內外部環境相關。 五、學校可參考其他基金委外經營模式,再依學校財務狀況做修正 。 六、廣籌財源雖方式多元,但須以提昇教學、研究品質為前提。 最後依據研究結論,對我國中央教育主管機關、國立大學校院、後續研究提出臚列建議: 一、對中央教育主管機關之建議 (一)中央教育主管機關宜訂定校務基金委外經營的原則性規範,細 部作業及內部規章可由國立大學校院自行訂定。 (二)中央教育主管機關宜扮演指導角色,減少不必要的管理與干預 。 二、對各國立大學校院之建議 (一)各校應勇敢面對現實,建構財務自主的功能。 (二)各校宜成立財務專責單位,從事投資理財事宜。 三、對後續研究之建議 (一)研究方法方面:可運用多樣化的研究方法,如個案分析,來針 對已經實施校務基金委外經營的國立交通大學作一深入的瞭解 與探討,再統合調查問卷及訪談法的資料分析,使校務基金委 外經營可行性的研究成果更加豐碩,更具參考價值。 (二)研究主題方面:可對國立交通大學校務基金委外經營的效益作 一詳細的評估,並深入瞭解實際運作過程,使得所獲研究成果 可為其他學校的參考依據。

並列摘要


The purpose of this study is to discuss outsourcing of campus fund of national universities in Taiwan. First phase of the study is to analyze viewpoints of financial staff from national universities and scholars of educational administration. The second phase is to investigate the risks and risk management from outsourcing of campus fund of national universities, and understand outsourcing situation of university fund in foreign countries and government fund in Taiwan. Finally, according to the study results, specific recommendations will be brought up to national universities as reference. This study is made via literature analysis, survey and interview methods. Survey methodology was utilized to gather the opinions of scholars of educational administration concerned. Interview methodology was utilized to gather the opinions of financial staff from national universities. The conclusions of this study are as follows: 1.The most feasible model of campus fund of national universities is outsourcing. 2.Financial staff from national universities and scholars of educational administration have a common view with outsourcing of campus fund of national universities. 3.Outsourcing of campus fund is possibly confronted by some risks, so must set up perfect strategies to avoid risks. 4.Outsourcing effect of campus fund is related to internal and external conditions. 5.National universities can refer to outsourcing model of other funds, then national universities are based on the financial condition to correct. 6.Although developing financial resource ways are various, national universities must be on the premise that enhance quality of instructions and academic researches. Finally, according to the results of the study, here are the recommendations to educational authorities, national universities and future researches. 1.Suggestions for educational authorities: (1)Educational authorities should set up principles of outsourcing of campus fund, then national universities set up internal rules by themselves. (2)Educational authorities should play the role of guidance and reduce unnecessary controls. 2.Suggestions for national universities: (1)National universities should face reality courageously and establish functions of financial autonomy. (2)National universities should establish financial units which deal with investments. 3.Suggestions for further researches: (1)Research methods: In order to have more extensive perspectives on outsourcing of campus fund of national universities, consider using multiple methods, such as case study, in addition to survey and interview methods. (2)Research subjects: Evaluate the case of National Chiao Tung University, which was engaged in outsourcing of campus fund, and understand operation process of outsourcing of campus fund to have more extensive perspectives.

參考文獻


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