臺灣地區國立高中職校校務基金運作現況及成效之研究

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题名:	臺灣地區國立高中職校校務基金運作現況及成效之研究
其它题名:	A study of the operation and effectiveness of the school fund in national senior and vocational high schools in Taiwan 台灣地區國立高中職校校務基金運作現況及成效之研究
作者:	劉頌平;Liu, Sung-Ping
贡献者:	淡江大學教育政策與領導研究所碩士在職專班蓋浙生
关键词:	國立高中職校;校務基金;校務基金實施成效;National Senior High Schools and Vocational High Schools;School Fund;Effectiveness of School Fund
日期:	2011
上传时间:	2011-12-28 17:19:21 (UTC+8)
摘要:	國立高中職校校務基金自2010年全面實施。本研究旨在探討、臺灣地區國立高中職校校務基金運作現況與實施成效，並依據研究結論，提出建議。為達上述目的，本研究以特教學校之外的國立高中職校為研究對象，藉由問卷調查方式蒐集資料，以描述性統計、獨立樣本t檢定、單因子變異數分析、Pearson積差相關以及逐步多元迴歸分析等統計方法，分析研究資料，並同時進行文件分析。經歸納本研究之分析後，得到以下的結論：壹、國立高中職校設置校務基金的「整體運作現況」達到中高程度良好水準，以「會計出納與財產管理制度」運作最為良好，「組織運作與管理制度」運作表現低於其他層面。貳、國立高中職校實施校務基金「整體實施成效」達到中等程度良好水準，以「財務自主與互通節流」最受肯定，「開源創收與社會服務」難度較高。參、臺灣地區國立高中職校校務基金運作現況於不同職務上，整體與個別層面均達顯著差異。在「整體運作現況」部分，「校長」最高、「總務主任」次之，「會計主任」較低；在「組織運作與管理制度」與「預算決算管理制度」層面，「校長」與「總務主任」均高於「會計主任」；在「會計出納與財產管理制度」層面，「校長」高於「總務主任」與「會計主任」。肆、國立高中職校校務基金實施成效於不同職務部分，在「整體實施成效」與「行政效率與品質提昇」、「財務自主與互通節流」層面，均有顯著差異，「校長」、「總務主任」均高於「會計主任」。在「開源創收與社會服務」層面，亦達顯著差異，「校長」高於「會計主任」。其餘不同背景變項，均無顯著差異。伍、國立高中職校校務基金「整體運作現況」與「整體實施成效」為中度正相關，「整體運作現況」與「行政效率與品質提昇」層面為高度正相關，與「財務自主與互通節流」、「開源創收與社會服務」兩個層面為中度正相關。「整體實施成效」與「組織運作與管理制度」、「預算決算管理制度」、「會計出納與財產管理制度」均為中度正相關。「運作現況」與「實施成效」兩者之下的各層面之間也均有低度到中度正相關。陸、國立高中職校校務基金「整體運作現況」及其下的「組織運作與管理制度」、「預算決算管理制度」、「會計出納與財產管理制度」各層面對「整體實施成效」具有預測力。柒、國立高中職校校務基金就整體政府財政面分析、確有成效；就學校執行面，能力也獲得提升、增加服務與貢獻；但財務上仍有其困境，也缺乏適當方式督促。　　根據以上的結論提供建議與研究方向，以供教育行政主管機關、國立高中職校行政人員以及未來後續研究之參考。 The national senior high school fund had been completely implemented since 2010. This study aims to explore the operation and effectiveness of the school fund of National Senior and Vocational High Schools in Taiwan as of 2010, and proposes suggestions based on the findings. To achieve the above objectives, this study chooses National Senior and Vocational High Schools, excluding those of special education, as study objects. Research data are collected with questionnaire survey and analyzed with descriptive statistics, independent sample t test, one-way analysis of variance, Pearson product-moment correlation, and stepwise multiple regression analysis, doing document analysis at the same time. After inducing the analysis, the study finds that: A. “The overall operation” of the school fund of National Senior and Vocational High Schools achieves a high degree of good standard. The operation of “accounting cashier and property management system” is the best, while the performance of “organization operation and management system” is lower than other aspects. B. “The overall effectiveness” of the school fund of National Senior and Vocational High Schools achieves a moderate degree of good standard. “Financial independence and money interflow for expenditure reduction” is most approved, while “income augment and social services” is more difficult to reach. C. For different positions, there are significant differences in recognition and approval both at an overall level and at an individual level in the operation of school fund of National Senior and Vocational High Schools in Taiwan. In In “tthe overall operation,” “principals’” are the highest, “general affairs directors of general affairs’” the second, and “accounting directors’ of accounting” the last. In “organization operation and management system” and “budget accounts management system,” both “principals’” and “general affairs directors of general affairs’” are higher than “accounting directors of’ accounting.” In “accounting cashier and property management system,” “principals’” are higher than both “general affairs directors of’ general affairs” and “accounting directors of’ accounting.” D. In the effectiveness of school fund of National Senior and Vocational High Schools, for different positions, there are significant differences in the recognition and approval of “overall effectiveness,” “administrative efficiency and quality improvement,” and “financial independence and money interflow for expenditure reduction.” In these aspects, both “principals’” and “general affairs directors’ of general affairs” are higher than “accounting directors of’ accounting.” There is also a significant difference in the recognition and approval of “income augment and social services,” in which “principals’” are higher than “accounting directors of’ accounting.” There are no significant differences in other background variances. E. There is a moderate positive correlation between “the overall operation” and “the overall effectiveness;” a highly positive correlation between “the overall operation” and “administrative efficiency and quality improvement;” and a moderate positive correlation between “financial independence and money interflow for expenditure reduction” and “income augment and social services.” There is also a moderate positive correlation among “overall effectiveness,” “organization operation and management system,” and “budget accounts management system.” The phases of “operation” and those of “effectiveness” bear a low to moderate positive correlation. F. “The overall operation” of school fund of National Senior and Vocational High Schools and the phases of “organization operation and management system,” “budget accounts management system,” and “accounting cashier and property management system” under it all have predictable power on “the overall effectiveness.” G. In terms of the overall fiscal aspects of government, the school fund of National Senior and Vocational High Schools are effective. In terms of the executive aspects of schools, abilities are improved, and services and contributions increase. However, there is still difficulty in financial affairs and a lack of proper supervision. Based on the above findings, the study proposes suggestions and research directions for the reference of education administrative authorities, school administrators, and future studies.
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