建構「國立大學校院校務基金」財務績效責任指標之研究 受到高等教育大眾化及財政緊縮之影響，不只大學間的競爭激烈，各國政府 在補助公立大學時也逐漸要求大學的績效表現。如何讓大學提升財務績效責任， 已成為世界各國公立大學發展過程中一項備受關注的議題。以財務績效責任指標 做為公立大學經費補助之基礎，在歐美各國已行之有年。我國自1996 年開始， 分批試辦國立大學校務基金制度，並於1999 年公布「國立大學校務基金設置條 例」，作為國立大學校院全面實施校務基金之基礎。在校務基金制度下，政府對 大學校院撥款，由全額補助改為部分補助，學校須自籌部分財源，並自負盈虧。 然而，校務基金的財務績效責任機制仍屬起步階段，教育部於2008 年初次辦理 「國立大學校院校務基金訪視評估方案」，評估大學財務運作之效率並達外部監 督。惟由於首次評估，作法趨於行政訪視，對於大學財務績效責任標準及指標， 仍有待進一步建構。 有鑑於此，本研究旨在建構我國國立大學校院校務基金的財務績效責任指 標，為達成研究目的，本研究除了透過文獻探討、文件分析以及專家訪談蒐集整 理國內外相關資料，並採德懷術調查法來建構適合國內大學財務績效責任之各項 指標。指標建構完成後，並探討學者專家對各項財務績效指標重要性之排序，以 作為有關當局制定國立大學經費補助政策之參考。 Higher education massification and the financial crunch have caused governments worldwide to demand greater financial accountability from public higher education institutions. Using financial accountability indicators as a basis to fund public higher education institutions have been instituted in many countries. In Taiwan, the National University Development Fund System was implemented in 1996 to enhance the universities’financial autonomy. Under the National University Development Fund System, national universities are no longer fully subsidized by the government and would need to attract alternative sources of income. However, the operating mechanism and universities’ability to raise funds are still problematic, and the operation of funds is still disconnected from the universities’development plans. Monitoring the financial accountability of university funds is still at its beginning stage. In 2008, the Ministry of Education executed the first visitation of the operation of national university development funds to assess the universities’operational efficiency of such funds. However, as this was the first ever supervision carried out by the government, it was in essence an administrative exercise rather than an evaluation of financial accountability. Standards or indicators of financial accountability still need to be developed. It is for the above reasons that this research proposes to develop a system of indicators to measure the financial accountability of national higher education institutions’operation of university development funds. Literature review, document analysis, and interviews are conducted to serve as a foundation for the Delphic technique. Experts are invited to join a panel for iterative sequential questionnaires to develop appropriate indicators to monitor the financial accountability of national university funds. Findings of this research will be of great academic and practical knowledge to researchers, policymakers and practitioners alike.