| Summary: | 碩士 === 銘傳大學 === 公共管理與社區發展研究所碩士在職專班 === 91 === Abstract
In 2003 fiscal year, Taoyuan County Government initially released the budget deciding power to elementary schools and also implemented the supplementary system of school-based management for the basic budget demand for elementary schools.
This study took Taoyuan County as an example. In the view of the first line basic executor, “from top to bottom”, this study observed County and City Governments how to distribute the budget of local educational development funds to elementary schools required and how each elementary school distributes these budgets. This study adopts “case study route” and uses Taoyuan County Government and 177 elementary schools of Taoyuan County as study targets. Via “secondary analysis”, “participation observation methodology”, “interview” and other methods, it deals with the rationality of “the trial calculation of basic educational budgeting demand of elementary schools for the local educational funds of Taoyuan County in 2003 fiscal year”, and the current status for each school who implements the school-based budgeting distribution.
This study finds that the interviewees all recognized that Taoyuan County implements school-based budgeting management and also admitted that this system is beneficial to the development of school affairs. Secondly, in the version of Ministry of Education in 2003, there’s a problem to the distribution of office, water & electricity and basic repair fees. Although the budget distributed by County Government to each elementary school in 2003 can satisfy the demand of school-based development of medium and large schools, the distribution number of 6-class schools has negative growth and cannot satisfy schools’ basic demand. The key problem stems from the listing of office fees and should be adjusted first. This researcher also tried to figure out the formula of “the trial calculation of basic educational budgeting demand of elementary schools for the local educational funds of Taoyuan County in 2004 fiscal year”, in order to improve the phenomenon of uneven budgets distributed to each school.
To promote the smooth execution of school-based budgeting system, this researcher suggests to start from the following big directions. The autonomy code or method of expenditure reservation and application for local educational development funds should be invented as soon as possible and a particular account should be opened, unique fund for unique purpose and can be used again and again. County/City government should control and administrate part of the budget to do education subsidy on case-by-case basis and unify the establishment standard of each school, so the distribution cake becomes bigger and bigger. Distribute part of the budget listed in the Bureau Headquarter to schools. At the initial stage of implementing school-based budgeting, each school should list big titles for budget compiling so the budget can be used more flexibly. Also related business seminars should be held. Finally, an appraisal system should be built to root the performance responsibility.
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