桃園縣國民中學學校經費編列與運用之研究

陳碧緞

指導教授 ： 許添明博士

國立臺灣師範大學/教育學院/教育學系在職進修碩士班/碩士(2010年)

摘要

本研究旨在瞭解目前桃園縣國民中學學校經費之編列與運用情形，並探討擔
任不同職務或任教不同科目的學校教育人員，在學校經費編列與運用上的樣貌分析比較，並分為理想期望與實際運用兩個面向來討論。
本研究有三個主要研究目的：
一、瞭解桃園縣國民中學學校經費編列與運用現況。
二、瞭解桃園縣國民中學不同背景變項教師對教育經費編列與運用的認知與
需求情形，並分析比較是否存在差異。
三、提出具體研究結果，作為學校教育主管機關及學校教育人員參考，增進
學校經費使用效益。
本研究採用問卷調查法，以桃園縣國民中學主任、組長、導師及專任教師為
調查對象，正式問卷共計發出 574 份，回收問卷 538 份，回收率93.7％，去除無效問卷後，剩餘之有效問卷數為 487 份，佔總發出問卷數的84.8％。綜合文獻探討及調查研究結果，獲得以下幾項主要結論：
一、學校教育人員普遍對目前學校經費感到不足，實際可編列運用的學校經
費，皆低於理想期望。
二、在經費的使用上，有65.9％的人是感到滿意的，但也有31.6％的人認為有效使用經費的程度並不理想。
三、有19.9％的受試者曾經參與過學校經費編列工作，未曾參與過的比率則
為79.5％，顯示多數學校教育人員未曾參與學校經費編列工作，推論這是造成不同職務受試者在經費編列的實際與理想面向認知程度具有明顯差異的原因。
四、有47.5%的受測者曾經向學校提出經費申請需求，未曾提出需求的比率則
為48.5%，顯示曾主動向學校提出經費需求的比率並不高，且申請時並無
單一窗口，領域召集人、組長、主任或校長皆可能是申請對象。
五、兼任不同職務教育人員在學校經費編列的理想期望及實際運用兩面向皆
具有顯著差異。
六、兼任不同職務教育人員在學校經費運用的理想期望沒有顯著差異，但在
經費運用的實際符合程度則有顯著差異。
七、不同任教科目的教師，對學校經費編列的理想期望存有差異，而校舍興
建整修費是最大共同的期望。
依據研究結論，研究者針對教育主管機關及國民中學在學校經費編列與運用
上提出相關建議，作為參考，讓學校經費的編列與運用能更完善。

關鍵字

學校經費 ； 學校經費編列 ； 學校經費運用

並列摘要

The faculty of schools have to realize more elaborate and specific detail about how school finance are used, so that they can implement the concept of school-based financial administration and use school finance properly. Local governments at all levels have already impact the problem that financial situation is becoming more and more
worse, furthermore, it is difficult for primary schools to obtain plentiful educational finance. Therefore, how to allocate and disburse school finance becomes a critical issue today.
There are three goals of this research:
1. Investigate allocation and disbursement of school finance of primary schools in Taoyuan County.
2. Investigate the cognition and need of allocation and disbursement of school finance of teachers with different background in Taoyuan County's primary schools and analyze whether there is different.
3. Propose specific research results to administrators of education and teachers in schools, moreover, benefit to the efficiency of using finance.
Questionnaire employed in this study and participants includes directors, group leaders, and teachers. Conclusions were list below:
1. Most school’s faculty think the budget was insufficient and much lower than expectation.
2. There was 65.9% participants who were satisfied with disbursement of school finance, meanwhile, 31.6% participants were not satisfied.
3. There were 19.9% participants who had participated in allocating finance, meanwhile, 79.5% participants had never did this before.
4. There was 48.5% participants who have never applied finance to school administrators, meanwhile, 47.5% participants had. It was probably because the procedure was not simple and there was no one-window service.
5. There is significant difference between different kinds of faculty on the issue of disbursement of school finance.
6. There is significant difference between different kinds of work on the issue of allocating finance, and school construction is the common expectation they have.
7. There is significant difference between teachers who teach different subjects on the expectation of allocating finance.
These results imply that in addition to hope the government can provide more educational finances, we have to think how to increase teacher’s participation to allocation and disbursement of school finance, such that the allocation and disbursement of school finance will be more proper and foresighted.

並列關鍵字

School finance ； allocation of school finance ； disbursement of school finance

參考文獻

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