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題名:學校經費運用績效評鑑及學校層級支出指標建構之研究
作者:吳貞宜
作者(外文):Jhen-Yi Wu
校院名稱:國立嘉義大學
系所名稱:教育學系研究所
指導教授:何宣甫 博士
學位類別:博士
出版日期:2008
主題關鍵詞:指標學校經費學校經費運用績效評鑑學校層級支出indicatorsschool financeschool financial performanceschool-level expenditure
原始連結:連回原系統網址new window
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  • 點閱點閱:37
本研究旨在建構國民中小學學校經費運用績效評鑑及學校層級支出指標,據以提出結論與建議,希冀能裨益於國民中小學學校財務管理之革新與發展。本研究採取文獻分析、德懷術研究法與焦點團體晤談法,其中,德懷術專家成員共十五位,包含教育財政學者、教育行政單位主管與中小學校長各五位;焦點團體晤談包含單位與附屬單位預算之中小學資深會計主任。
獲致重要結論為:一、學校經費運用績效評鑑指標:包含二個層級指標。分別為:財務管理機制、成員專業知能、預算計畫、預算執行、採購作業與品質、設備使用與檢修、積極爭取經費、經費自我運用績效評鑑等八項一級指標,以及其下所轄之五十一項二級指標。二、學校層級支出指標:包含三個層級指標。在教學直接相關指標部份,包含:教師酬金、專業發展、學生活動與支援、特殊教育、諮商輔導服務、醫護衛生服務,以及教學事務、教材與設備等二級指標,下轄一百二十九項三級指標。在非教學直接相關指標部份,包含:學校行政人員酬金、學校行政、一般設備維修與運作、一般設備購置、建築物、營養午餐、校園安全維護等二級指標,下轄一百四十二項三級指標。三、統整採用本研究學校經費運用績效評鑑及學校層級支出指標於學校經費運用績效評鑑,可以讓評鑑歷程與結果更加完善、深入。再者,本研究學校層級支出指標可以結合現有單位預算與附屬單位會計科目,重新加以分類、簡化,並釐清用途,不僅有助於改進現有學校會計科目的問題,且可以使之發揮學校層級資料之多元功能。
最後本研究根據研究結論,建議教育主管單位與學校可採用學校經費運用績效及學校層級支出指標,進行各縣市學校經費運用績效評鑑與學校自我評鑑,以利學校經費運用績效之革新。
The purpose of this study was to develop indicators for school financial performance and school-level expenditure, with the expectation to improve the elementary and secondary school finance in Taiwan. Literature Review, Delphi method and the focus group interviews were adopted to collect the information for this research. The Delphi research group consisted with 15 experts including 5 scholars, 5 government officials, and 5 school principals. The focus group interviews consisted of chief elementary and secondary school accountants.
The major findings and conclusions were as follows:The indicators of school financial performance were arranged into two levels. The first level was the categories of the indicators, and there were 8 categories identified: mechanism of financial management, school members’ professional knowledge, budgeting skills, budget implementation, procurement process and quality, equipment maintenance and operation, fund-raising accomplishment, and self-evaluation and improvement. Thereafter, on the second level, 51 indicators were developed to evaluate school achievements under the 8 categories. The indicators of school-level expenditure were arranged into three levels, the researcher separated school expenditures into instructional and non-instructional dimensions on the first level. Then, on the second level, indicators under the instructional dimension were further developed and divided into 7 categories: teachers' salaries and allowance, professional development, students activities and support services, special education, counseling and guidance services, health services, teaching affairs, materials and equipment; while indicators under the non-instructional dimension were developed and divided into 7 categories: school administrators' salaries and allowance, school administration, equipment maintenance and operation, equipment procurement, constructions, food service and campus safety. Finally, on the third level, 129 indicators and 142 indicators were developed to evaluate the instructional and non-instructional school expenditures respectively.
The indicators developed in this research could be adopted by the government to evaluate the efficiency of school finance, and they can also be used by the schools for self-evaluation and improvements.
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