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題名：幼教機構財務管理現況探討--以高屏地區為例
書刊名：教育研究集刊
作者：戰寶華 引用關係／陳惠珍
作者(外文)：Chan, Pao-hwa／Chen, Weigh-jen
出版日期：2004
卷期：50:2
頁次：頁179-210
主題關鍵詞：教育行政；財務管理；幼兒教育；私立幼教機構；Educational administration；Financial management；Early childhood education；Private child care centers
原始連結：連回原系統網址new window
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  • 共同引用共同引用:48
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經濟的不景氣，加上在經營上既有的競爭與現實壓力，許多私立幼教機構的財務管理卻只著重於如何開源，而忽略了財務規劃、節流、與運用之重要性。有鑑於財務籌措、分配、調度、與運用的好壞直接影響了幼教機構經營命脈之興衰，而國內外關於幼教機構財務管理的研究卻是極度的缺乏，再加上教育部對國民教育向下延伸的決策是扶植、獎勵私幼，以朝免費化而非屬義務性教育推進，因此明瞭臺灣現今學前教育機構財務管理的情形，進而探討提昇之道以幫助其妥善經營運作，是當前刻不容緩且極為迫切的要務。本研究使用問卷調查法以瞭解高屏地區私立幼教機構的財務管理情況，並根據研究結果，提出建議，以作為教育行政當局提昇幼教機構財務管理效能與發展幼教政策之參考。
Although facing economic decline and increased competition, many private child care centers still focus their financial management only on increasing income. They ignore the importance of financial planning and reducing expenditures, not knowing that the distribution and utilization of funds directly affect the prosperity of a business. Since the government now encourages and supports private child care centers in order to promote its new policy of free but not compulsory education for children over five years old, we urgently need to understand the difficulties now facing child care centers’ financial management, to find solutions to the problems and help these centers run their business properly. This study used a survey method; its purpose is to analyze the financial-management situation of private child care centers in the Kaohsiung-Pingtung area. Based on the results of this research, suggestions are made for enhancing the efficiency of child care centers’ financial management and for developing a clearer policy regarding early childhood education.
期刊論文
1.馬秀如(19990500)。內部控制、內部稽核及內部審核範圍之探討。主計月報，87(5)=521，26-33。  延伸查詢new window
2.江麗莉、鐘梅菁(19970200)。幼稚園初任教師困擾問題之研究。新竹師院學報，10，1-22。new window  延伸查詢new window
3.Brower, M. R.、Sull, T. M.(2001)。Is your center in good financial health? Six symptoms and some prescriptions。Child Care Information Exchange，142，32-36。  new window
4.Carter, M.(1998)。The visionary director: Going for bigger dreams。Child Care Information Exchange，124，68-71。  new window
5.Helburn, S.、Morris, J.(1996)。Center size and center performance。Child Care Information Exchange，108，20-24。  new window
6.Kagan, S. L.、Brandon, R. N.、Ripple, C. H.、Maher, E. J.、Joesch, J. M.(2002)。Supporting quality early childhood care and education: addressing compensation and infrastructure。Young Children，57(3)，58-65。  new window
7.Morris, J.、Helburn, S.(1996)。How centers spend money on quality budgeting for quality。Child Care Information Exchange，110，75-79。  new window
8.Stephens, K.(1990)。Minding your business: How to avoid the seven deadly financial pitfalls。Child Care Information Exchange，74，9-12。  new window
9.Weaver, R. H.(2002)。The roots of quality care: Strengths of master providers。Young Children，57(1)，16-22。  new window
10.Whitebook, M.、Eichberg, A.(2002)。Defining policies to improve child care workforce compensation。Young Children，57(3)，66-72。  new window
11.Battersby, M. E.(1995)。Financial forum: Embezzlement losses and recovery。Early Childhood News，7(3)，32-33。  new window
圖書
1.吳啟銘(2000)。企業評價--個案實證分析。臺北：智勝文化事業有限公司。new window  延伸查詢new window
2.Bryce, H. J.(1987)。Financial and strategic management for nonprofit organizations。NJ：Prentice-Hall, Inc。  new window
3.教育部(2002)。全國幼兒教育普查計畫。台北市：教育部。  延伸查詢new window
4.Block, S. B.、Hirt, G. A.(2002)。Foundations of Financial Management。Foundations of Financial Management。New York, NY。  new window
5.Brigham, E. F.、Ehrhardt, M. C.(2002)。Financial Management: Theory and Practice。Fort Worth, TX：Harcourt College。  new window
6.Eiselen, S. S.(1992)。The Human Side of Child Care Administration: A How-To Manual。Washington, DC：National Association for the Education of Young Children。  new window
7.Foster-Jorgensen, K.、Harrington, A.(1996)。Financial Management for Childcare Executive Officers。St. Paul, MN：Early Childhood Directors' Association。  new window
8.Helfert, E. A.(2003)。Techniques of Financial Analysis: a Guide to Value Creation。Techniques of Financial Analysis: a Guide to Value Creation。New York, NY。  new window
9.Maddox, D.(1999)。Budgeting for Not-for-Profit Organizations。New York, NY：John-Wiley ＆ Son's。  new window
10.Sciarra, D. J.、Dorsey, A. G.(1998)。Developing and Administering a Child Care Center。Albany, NY：Delmar。  new window
11.Shiryaev, A. N.(1999)。Essentials of Stochastic Finance: Facts, Models, Theory。Essentials of Stochastic Finance: Facts, Models, Theory。London, UK。  new window
圖書論文
1.林佩蓉(1994)。幼師薪資福利問題之探討。幼稚園師資培育的危機與轉機。臺北：國立教育資料館。  延伸查詢new window
2.盧美貴(1995)。幼兒教育改革。開放與前瞻。台北：漢文。  延伸查詢new window
3.Culkin, M. L.(1997)。Administrative Leadership。Leadership in Early Care and Education。Washington, DC：National Association for the Education of Young Children (NAEYC)。  new window
4.Morgan, G.(1997)。Historical views of leadership。Leadership in Early Care and Education。Washington, DC：National Association for the Education of Young Children。  new window
 
 
 
 
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