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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/87087

    Title: 臺灣與中國大陸公立大學財務運作機制之比較研究
    Other Titles: A comparison study on the financial operation mechanisms of public universities in Taiwan and Mainland China
    Authors: 郭怡婷;Kuo, Yi-Ting
    Contributors: 淡江大學教育政策與領導研究所碩士班
    Keywords: 公立大學;財務運作;校務基金;Public Universities;Financial Operation;Endowment fund
    Date: 2012
    Issue Date: 2013-04-13 10:38:53 (UTC+8)
    Abstract: 本研究之研究目的為分析台灣與中國大陸公立大學財務運作機制之現況及困境,進而比較台灣與中國大陸公立大學財務運作機制之異同性,並針對分析結果提出相關建議,以供日後教育行政主管機關作為政策決策之參考。
    本研究採取文件分析法、半結構式訪談法及G. Z. F. Bereday之四階段比較研究法為研究方法,以台灣與中國大陸各二所公立大學、台灣教育主管機關相關人員為訪談對象,研究工具為自製之「公立大學校院財務運作機制訪談大綱」。根據文件與訪談資料之詮釋與比較分析的結果,本研究歸納結論如下:
    三、兩岸公立大學於自籌收入(不含學雜費)部分,均以建教合作收入( 科研事業收入)所占比例最高。
    The purpose of this study is to analyze and further compare current mechanisms and adversities in public universities in Taiwan and Mainland China, so as to make suggestions for future policy making.
    This research is based on documentary analysis, semi-structured interview, comparative research methods and data collected from two public universities in Taiwan and two others from Mainland China. Conclusions are as follows:
    1. Public universities in Taiwan and Mainland China no longer rely entirely on government subsidy and are increasing their self-raised income.
    2. The income structure of Taiwan and Mainland China public universities are similar.
    3. Cooperative education programs and scientific research comprise the bulk of self-raised income.
    4. With tuition standards intentionally frozen by the administrations, all bi-strait public universities are dedicated to increasing income from personal donations and corporate donations.
    5. Bank loans on architectural or land expenditure is a serious problem for public universities in Mainland China because of a lack of strict monitoring.
    6. Financial accountability is included in the public university evaluation system in Taiwan, but not in Mainland China.
    7. Insufficiency of funding is the major perplex for all bi-strait public universities, and university income differs for different types of university.
    8. Financial administrative personnel in Taiwan and Mainland China expect less governmental interference and honest disclosure on financial statements in the future, so as to attain higher efficacy. Furthermore, those who work in Mainland expect a future national financial administrative standard to be enacted in China.
    Appears in Collections:[Master's Program, Graduate Institute of Educational Policy and Leadership] Thesis

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