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| Title: | 我國國立大學校院校務基金實施成效之研究 |
| Authors: | 林慰慈 |
| Contributors: | 許崇源
林慰慈 |
| Keywords: | 校務基金
國立大學 |
| Date: | 2002 |
| Issue Date: | 2009-09-11 17:18:04 (UTC+8) |
| Abstract: | 摘要
近年來高等教育蓬勃發展，大專院校紛紛成立，而在教育經費吃緊的狀況下，我國在民國八十五年首由五所國立大學校院試辦校務基金制度，至民國九十年時，全國之國立大學已全面實施校務基金。本研究之研究目標為辨識出實施校務基金之預期目標、為這些預期目標建構績效衡量指標、蒐集資料以辨別目標達成之程度並瞭解實施校務基金對於各國立大學經營績效之影響程度。
在實施校務基金時，教育部即賦予各國立大學校院實施校務基金之目標與預期效應，經本研究彙總整理，實施校務基金之目標共可分為三個構面：財政構面、學校經營構面及社會構面。在財政構面下實施校務基金之目標為降低政府財政困難、擴充教育資源及學校預算更具彈性、避免立院過度干涉；在學校經營構面下的目標為提升經費使用效率、提升大學管理績效、使管理當局及監督者更瞭解學校財務全貌及使各大學發展自身特色；在社會構面下目標為提升教育品質及提高學校之社會服務功能。
本研究採實證分析及訪談方式以瞭解實施校務基金之目標達成程度及實施校務基金對於各國立大學經營績效之影響。研究結果如下：
1. 財政構面：降低政府財政困難之目標並未獲得實現，因為中央政府整體之教育支出並未因實施校務基金而有所降低，不過中央政府補助各國立大學校院之經費的確有大幅減少之趨勢，顯示整體的教育資源有擴充之效應。
2. 學校經營構面：實施校務基金後，國立大學校院較重視經費使用之合理性與效率性，而各校收入預算執行之能力有提升之現象；其他目標，如提升教學品質或研究能力、使管理當局及監督者更瞭解學校財務全貌及使各校發展自身特色，並未因實施校務基金而獲實現。
3. 社會構面：實施校務基金後，各校投注在每位學生身上的支出有減少之趨勢，而建教合作及推廣教育活動因實施校務基金而獲擴展。
綜合而論，實施校務基金最主要之目標及績效在於經費使用效率及收入預算實現能力之提升，至於其他目標，如提升教育品質及社會責任，與其說是實施校務基金之目標，不如說是各國立大學在實施校務基金時，應注意到的重點。
關鍵詞：國立大學、校務基金
Research on the Performance National University and College Fund
Abstract
With the flourishing development of higher education, universities and colleges have been founded increasingly. In the situation of education expenditures of government being reduced and shrinking, National University and College Fund system（NUCF system）was first adopted by five national universities in 1996. By 2001, this system has been employed by all national universities and colleges in Taiwan. The objectives of this study are observing the expected goals of applying NUCF system, setting assessment indicators for these goals, and gathering datum and information of these indicators to find out the degree of achievement and the impact of NUCF system on national universities and colleges.
Officials in Ministry of Education set several achievement goals and expected effects for NUCF system, which are sorted by this study in three dimensions, the Public Finance, the School Management, and the Society. There are three goals in the Public Finance dimension, which are reducing financial pressure of government, enlarging educational resources, and empower universities’ budgeting flexibility and avoiding over-interference of Legislative Yuan. In the School Management dimension, goals are improving expenditure efficiency, improving school management performance, making school authorities more comprehend the financial status of school, and helping national universities and colleges develop their own characteristics. In the Society dimension, goals are improving quality of education and public service function of national universities and colleges.
Empirical research and interview investigation are utilized in this study. The results are as follows:
1. Public Finance: The goal reducing financial pressure of government is not fully realized, because the overall education expenditures of government are not diminished. But the expenditures that the government subsidizes to national universities and colleges are actually declining, which reveals that the entire educational resources are expanded.
2. School Management: National universities and colleges are more concerned about the efficiency of expenditure and the effectiveness of realizing revenue budget after applying NUCF system. As for other goals, like improving instruction quality and research ability, making school authorities more comprehend the financial status of school, and helping national universities and colleges develop their own characteristics, are not reached by NUCF system.
3. Society: The expenditure of each student in national university and college is reducing after applying NUCF system, but collaborative programs and extension education programs are expanded.
In summary, the main effect of applying NUCF system is to improve expenditure efficiency and effectiveness of realizing revenue budget. Other goals, such as improving quality of education and social responsibility, would be better regarded as key factors when managing a school than as goals.
Key words：National University and College, National University and College Fund |
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| Description: | 碩士
國立政治大學
會計研究所
90353001
91 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0090353001 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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