中小學教師進修碩士在職專班之敘薪差異分析

The Analysis of Salary Differences for the In-service Education Teachers in the Elementary and Secondary Schools

林水源(Shui-Yuan Lin)

指導教授 ： 張永郎

朝陽科技大學/管理學院/保險金融管理系/碩士(2015年)

摘要

為配合政府鼓勵國中小教師進修以充實自身涵養及學術專長的美意，教師在行有餘力之際，以課餘或放學後的個人時間，從事相關在職進修活動，更有甚者，再次進入相關大專校院修習更高一階的學位，落實「終身學習」的實踐家，以達到提升自我，或者提升個人薪資等雙重效益。
在國中小教師的薪資結構，除了年資會影響薪資高低外，另一項影響因素就是「學位」，依現行國中小學教師的學歷分析，其中具大學學位者佔45％～55％（依教育部103學年度各級教育統計概況分析），為達研究成果之最大效益及運用，今以「教師進修碩士在職專之敘薪差異」當作個人投資計畫案，屏除個人及家庭等其他因素，僅就完成碩士學位後的薪資變化、投入就讀成本及教學年資等外在有形因素來作分析探討，並利用淨現值法(Net Present Value)來計算其薪資差異，以提供教師進入碩士班就讀的參考。
除此之外，應在何教學年資階段取得學位？也是本文研究的重點。從研究中可以發現，「學費成本」是影響最晚應於何時開始修讀碩士班年資的關鍵因素。

關鍵字

教師 ； 在職進修 ； 敘薪差異 ； 淨現值

並列摘要

Following the government’s education policy, which promotes junior high school and elementary school teachers to keep learning and improving themselves, the government encourages the teachers to upgrade their knowledge in their spare time or after school. Even though the teachers are qualified for the admission of entering teacher training program, they are encouraged to participate in the post-graduate training program. After training, the teachers’ salaries will be raised as well as new knowledge will be gained. The teachers also pursue the life-long education, and get more interests in their teaching position.
The salary of the elementary and junior high schools will depend on two factors. One is the seniority, and the other one is the academic degree. Almost 45% ~55% of teachers got the Bachelor of Arts (According to the data of 103 Educational Statistics of Department of Education). In order to achieve the researching results of the interests and application, this study analyzes the difference of salary of the teachers’ professional training. Except the personal factor and family factor, this study examines the teachers who finished the master’s degree in terms of studying cost and teaching seniority. This study adopts Net Present Value approach (NPV approach) to analyze the main issue this study proposed. The results of this study could provide the guidelines for teachers to decide to get MBA degree.
Additionally, when the teachers should get the master degree is the key point in this study. This study also finds that the tuition cost is an important factor for teachers to get their master degree.

並列關鍵字

Net Present Value ； Difference of the Salary ； professional training ； Teachers

參考文獻

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