基隆市立各國民小學補助款影響因素之探討

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/33623

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题名:	基隆市立各國民小學補助款影響因素之探討
其它题名:	A discussing of the influential elements that effect the grants fof elementary schools in Keelung county
作者:	張譽儒;Chang, Yu-ru
贡献者:	淡江大學會計學系碩士在職專班林谷峻;Lin, Ku-jun
关键词:	補助款;智慧資本;平衡計分卡;grant;Intellectual Capital;Balanced Scorecard
日期:	2008
上传时间:	2010-01-11 04:21:30 (UTC+8)
摘要:	本論文以基隆市立各國民小學95學年度所獲補助款為研究題材，運用平衡計分卡策略目標與因果關係的觀念，將學校補助款以智慧資本區分為顧客、人力、結構三個構面，連結補助計畫為自變數，補助款總額為因變數，探討影響補助款總額之因素。研究目的：（1）分析智慧資本各構面計畫及金額，與獲配補助款總額的關聯性。（2）增進學校對爭取補助款計畫發展方向之認識。實證結果彙總如下： 1.顧客資本構面計畫金額對整體補助款之分配有正向影響，研究結果獲得支持。以學生獎學金、補助教科書款、攜手計畫-課後扶助、營造友善校園，較具影響性，本構面對整體補助款總額較有影響的因素為學生總人數，尤其是中輟生、屬經濟與文化弱勢且學習成就低落的學生。 2.人力資本構面計畫金額對整體補助款之分配有正向影響，研究結果並不顯著。僅資深優良教師獎勵金與整體補助款總額具顯著影響，推測可能原因是資深優良教師人脈豐沛、教學經驗豐富，有利學校公共關係之建立，對補助款的爭取是有利因素。 3.結構資本構面計畫金額對整體補助款之分配有正向影響，研究結果獲得支持。以校舍整建、新建校舍、提升無障礙環境，較具影響，而校舍整建是最具影響性的因素，推測可能原因是整建老舊校舍之課題，攸關師生上課環境安全，自應列為首要考量。總結智慧資本三個構面對補助款的影響，顧客、結構資本構面均甚顯著；人力資本構面最為薄弱，而教育品質提升的動力在教師，建議教育主管當局加強對教職員進修補助，可酌予放寬額度限制，以激勵教師在職進修意願。在精緻國民教育發展過程中面臨少子化之趨勢，建議學校視重閒置校舍多元規劃運用，使校園空間充分利用，成為最佳教育環境典範。補助款能彌補公立學校受限於預算額度之僵化模式，較具彈性、機動面，但其恆常性卻遠不及於形諸預算面，建議教育主管當局可將既定的補助方案計畫，如鄉土語言教學、補助教科書款、學生午餐補助、教學觀摩、研習、培訓、比賽等各校皆有之補助項目，採計納編入學校預算，將使教育經費補助的美意更臻完美。 Abstract： This thesis is based on grants obtained by various primary schools in Keelung in 2006 academic year. By utilizing the balanced scorecard strategic goal and the concept of cause and consequence, the grant is based on the school’s intellectual capital performance in three aspects including customer capital, human capital and structure capital. We use grants from different intellectual capital performance as independent variables and the total grant as the dependent variable, then to analyze the factors that affecting the total amount of grant. The purposes of the research are: (1) analyze the type and quantity of various aspects of the intellectual capital and its correlation to obtain the total subsidy; (2) enhance the understanding of schools to develop the strategy and strive for subsidy plan. The empirical results are summarized as follows: 1.The result supports that subsidy amount for customer capital aspect has positive effect on allocation of the entire subsidy. Students’ scholarship, subsidized textbooks fund, hand in hand plan-after school support, building up of a friendly campus plan have more influence on the subsidy amount. To the overall total subsidy amount by this aspect, factor that has more effect is the total number of students especially drop-out students who are students with economic and cultural disadvantage and their learning achievement is low. 2.The human capital aspect subsidy amount has positive effect on the allocation of overall subsidy although the effect is not significant. Only reward for senior and good teachers has significant effect on total overall subsidy amount. The possible reason is because the personal relationship of senior and good teachers is excellent and their teaching experience is rich that is advantageous to the establishment of public relations of the school and this is an advantageous factor for striving for subsidy. 3.The result supports that structural capital aspect has positive effect on the overall grant. School renovation, new classroom construction and enhancement of barrier-free environment are factors with the most effect. It can be inferred that the possible reason is because that the issue of refurbishment of old school building is related to the environment and safety of teacher and student in class and this should be the first important consideration. To Summarize the effect on subsidy by the three aspects of intellectual capital, the customer and structural capital aspects are all significant but the human capital aspect is the weakest. In addition, the motive force to enhance the education quality lies with teachers. It is suggested that the education competent authority should strengthen the grant to teachers and education employees to conduct further study. Consideration can be given to loosen the constraint on the limit amount so as to motivate the willingness of teachers to conduct on-the-job further study. In the course of exquisite citizen educational development, we are facing with the trend of low childbirth rate. Therefore it is suggested that schools should emphasize on the diversified planning and utilization of school building so that the campus space can be utilized in full to become the role model of the best education environment. To acquire more subsidy, this paper suggested that the education competent authority can encourage grant plans into the school budget application such as native language teaching, grant for text book, student lunch grant, teaching inspection, study, training and contest etc. so that the good intention of education grant can be more ideal.
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