非營業基金在監所作業基金運用之研究

Research the Non-profit fund use that In the prison and detention house of the business fund.

陳茂揚(Mao-Yang Chen)

指導教授 ： 李弘暉

元智大學/管理學院/管理研究所/碩士(2009年)

摘要

預算法第四條:稱基金者:已定用途而已收入或尚未收入之現金或其他資產。基金分普通基金、特種基金；特種基金:歲入之供特殊用途者。其種類如營業基金、信託基金、債務基金、作業基金、特別收入基金、資本計畫基金。而作業基金為非營業基金之範圉。
政府為感訓教化收容人及羈押中刑事被告，培養其謀生技能及養成勤勞習慣，俾出獄(所)後能適應社會正常生活之現代行刑處遇及矯治犯罪刑事政策需要特依監獄行刑法、外役監條例、羈押法及保安處分執行法等規定，成立「法務部監所作業基金」。依「法務部監所作業基金收支保管及運用辦法」由法務部監所作業基金管理會負責審議基金年度業務計畫、預算、決算及收支保管、運用等事項。
非營業基金近年來大幅成長，加之政府財政日益窘困，且部分基金功能不彰或是不合時宜，因此其營運、管理、效能問題成為各界關注的焦點。而監所作業基金係為使監所收容人學習謀生技能，養成勤勞習慣，俾出監所能適應正常社會生活，其盈虧關係監所收容人在生活設施、技訓職能、醫療保健至深且鉅。
本研究進一步探討瞭解監所作業基金現況、自82年至目前創新作為及自85年基金改採部分集中管理對監所辨理技能訓練、改善生活設施、醫療設施之探討以及基金運用在監所未來發展之影響作為核心關鍵要項。研究者藉由實際訪談5位績效卓越各管理階層人員，就其角度來談談他們的看法，希望藉由本研究歸納分析出有價值而有意義的貢獻。
自研究中發現結合職訓局職能類別發展技訓對收容人在出所後適應社會生活較具謀生能力，在技訓職能上應可考量與需求廠商辦理建教合作。致於改善收容人醫療品質應建置專任醫師以建全醫療機制，至於聘約醫師待遇應比照執業醫師的標準由作業基金來支應確保收容人醫療品質維護其身心健康。
關鍵字：基金、特種基金、非營業基金、監所作業基金。

關鍵字

基金、特種基金、非營業基金、監所作業基金

並列摘要

Person who calls fund in article 4 of budget law: have already fixed the use and gained the cash or other assets not gained yet. The fund divides ordinary fund, special fund; special fund: person who supports special use of the annual revenue. If kind its profit fund, trust fund, debt fund, business fund, gain fund, capital plan funds especially. The non-profit business fund in the range of the fund. the government sense is it charge tolerate towards others and culprit in detaining to enlighten by education, train it make a living the skill and form the industrious habit to train, carry out a death sentence and rescue the criminal policy need of the crime at modern times when can meet social normal life after impelling and is released from prison, walk in accordance with prison criminal law, extramarital relation supervise regulations, detain law and security measures carry out such provisions as law, etc. specially, establish ' Ministry of Justice prison and detention house business fund '. in accordance with ' Ministry of Justice prison and detention house business fund revenue and expenditure keep and use the method ', will is it review fund annual business plan, budget, final accounts, revenue and expenditure keep, item of using etc. to responsible for by Ministry of Justice prison and detention house business fund management.

The growth by a wide margin in recent years of the non-profit fund, in addition the government finance is gob-struck day by day, and some fund functions are not raised apparently, or unseasonable, so it is operated, management, efficiency question become the focus that all circles pay close attention to. the prison and detention house business fund make the prison and detention house accept the skill of tolerating towards others to learn to make a living, form the industrious habit, make it leave the prison and detention house and meet normal social life, its profit and loss relation causes the prison and detention house to accept and tolerate towards others, in life facility, skill news function, medical treatment and health care, very deep to influence.

This research probes into and finds out about the prison and detention house business fund present situation further, from 1993 to innovating and regarded as and managed and handled the skill to train to the prison and detention house from the fund of 1996 while changing to gather at present, make the life better facility, discussion of medical facilities, and fund use in prison and detention house future influence of development, want one as the key. The researcher is with 5 personnel of every remarkable layers of management of performance of actual interview, talk about their view on its angle, hope to be summed up, analyses valuably with this research, and meaningful contribution.

Find from studying: Combine the duty and train the function classification development skill of the office to train, meet the society after leaving the prison and detention house in accepting tolerating towards others and relatively have ability of making a living, answer and can be considered and handled and built the cooperation of teaching with the demand manufacturer on the function of training of the skill. Medical quality as for improving and accepting tolerating towards others, in conformity with the private doctor of organizational system, in order to perfect the medical mechanism. Nearly engage doctor's treatment and should contrast medical practitioner's standard, is coped with by the business fund, so as to ensure and accept and tolerate towards others medical quality, safeguard it to be physically and mentally healthy.

並列關鍵字

Fund. Special fund. Non-Open fund. Prison and detention house business fund.

參考文獻

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