政府會計研討課程學習滿意度之研究-以中原大學會計系為例

Study on Learning Satisfaction Regarding Education Courses of Governmental Accounting-A case study of Department of Accunting,Chung Yuan Christian University

鄭璦敏(Ai-Min Cheng)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2008年)

https://doi.org/10.6840/cycu200800496

摘要

政府係國家組成要素之一，亦為一國最大的組織體，由於其規模太大，致造成管理績效不如一般企業，因此當政府欲提高施政績效時，常提出企業化之理念。可見企業管理理念，係提高政府施政績效之良方，而會計又是企業管理最具關鍵性工具，故政府會計為現階段提高施政績效最重要工具之一。
而政府會計新理論不斷的推陳出新，政府會計準則公報制定機構陸續推出新的政府會計新規範，影導政府會計制度的改革，故對政府會計的了解需要專門的學習課程。
本文旨在探討學生選修政府會計課程的學習滿意度，針對私立中原大學會計系研究所學生為對象，選取樣本118人，從91學年度至96學年度的學生，涵蓋6學年，利用量表「政府會計教學反映意見調查表」以問卷調查方法收集資料，並經資料統計如平均數、標準差、次數分配、t檢定、單因子變異數分析、雪費事後比較、Pearson積差相關及逐步多元迴歸分析等方法。
研究結果顯示學生的背景變項與學習滿意度有部分顯著相關；學生課程投入情形、對學習的感受、教師對學生之要求與學習滿意度有部分顯著相關。在實務上貢獻，瞭解學生個人背景及綜合評量與學習滿意度的關係，提供爾後學校在實施政府會計選修課程設計的參考依據。
關鍵字:政府會計、學習滿意度

關鍵字

學習滿意度 ； 政府會計

並列摘要

The government is one of national composition essential factors, also is a country biggest organization body, because its scale too is big, sends creates the management achievements to be inferior to the common enterprise, therefore when the government wants enhances the administration achievements, often proposes idea of the commercialized. Obviously the business management idea, enhances effective prescription of the government administration achievements, but accountant also is the business management most has the crucial tool, therefore government accounting one of for present stage enhancement administration achievements most important tools.
But government accounting new theory unceasing weeding through the old to bring forth the new, government accounting the criterion bulletin formulation organization promotes new government accounting one after another the new standard, the shade leads government accounting the system the reform, therefore needs the special study curriculum to government accounting's understanding.
This article is for the purpose of discussing the student to take as an elective government accounting the curriculum the study degree of satisfaction, in view of privately established Chung Yuan Christian University accountant is the research institute student is the object, the selection sample 118 people, from 91 study years to 96 study years students, covers 6 school years, using the meter "government accounting the teaching reflection opinion examination table" by the questionnaire survey method data collection, and after the material statistics like mean value, the standard difference, the number of times assignment, the t examination, the anslysis of variance, the Scheffe mrthod, the Pearson’s Product-moment Correlation and Multipls Stepwise Regression..
The findings showed student's background has the part with the study degree of satisfaction to reveal the correlation; The student curriculum investment situation, to the study feeling, the teacher has the part to request of and the study degree of satisfaction the student to reveal the correlation. Contributes in the solid service, understood the student personal background and the synthesis comment the quantity and the study degree of satisfaction relations, will provide the school to take as an elective the reference in future in implementation government accounting which the curriculum will design.
Essential character: Government accounting, study degree of satisfaction

並列關鍵字

Government accounting ； study degree of satisfaction

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