A Study on the Allocation and Disbursement of Education Expenditure of Elementary and Middle Schools in Hsinchu City

• Main Authors: Ting-Shu Kuang, 丁淑觀
• Other Authors: 王如哲
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/06752988813781083703

碩士 === 國立臺灣師範大學 === 教育學系在職進修碩士班 === 95 === The majority of education expenditure of elementary and middle schools is from the government’s budget. After province is fined, the compulsory education expenditure is all raised by the local authority. Owing to the finance difficulty and limited expenditure, it becomes a major course to execute expenditure efficiently , to lighten the local government’s financial burden, and to strengthen the teaching environment and quality. The topic of this study is based on the allocation and disbursement of education expenditure of elementary and middle schools in Hsinchu City. The purposes of this study are : 1. Discussing the sources and allocation of education expenditure of elementary and middle schools in Hsinchu City 2. Discussing the disbursement of education expenditure of elementary and middle schools in Hsinchu City 3. Raising the suggestions to promote allocation and execution of education expenditure efficiently. By way of surveying by questionnaire, there are 121 members to be consulted, including principals, general affairs directors, accountants general, and 85.9% of them responsed. Then use statistics software to carry on the statistical analysis by SPSS For the Windows 11.5. First ,through the description statistical analysis to realize the surveyor’s different background variables, the condition of the allocation and disbursement of education expenditure of elementary and middle schools, then use the card statistical method, overlapping analysis to confirm each supposition of this study. The analysis reveal the following main conclusions: 1. The major sources of education expenditure of elementary and middle schools in Hsinchu city are government's subvention, besides the school annual budget. 2. The most desirable sources of increasing education expenditure of elementary and middle schools in Hsinchu city are the project and equipment subvention from Public opinion representatives. 3. The most insufficient item of education expenditure of elementary and middle schools in Hsinchu city is the water and electricity expense. 4. The major consideration of education expenditure of elementary and middle schools in Hsinchu city is the plan principle, next is the elastic principle, and then the achievement principle. 5. The allocation of basic demand of elementary and middle schools in Hsinchu city in 2006, of elementary and middle schools in Hsinchu city, office and safeguard of the yard are the most unreasonable. 6. The principals of the elementary and middle schools thought that usualness budget and capital budget cannot be executed mutually, make it not efficiently. 7. The principals and general affairs directors suggest that the rest of education expenditure should be retained to the next year. 8. The allocation of education expenditure can be executed to achieve goal almost, but the water and electricity expense is ratio oversized, pushes aside the teaching activity expenditure. 9. The subvention plan can be executed to achieve goal almost, but partially is not just because of the ossification of official budget system. Finally, according to the results of this study , propose the concrete suggestions to help the educational administration, the elementary and middle schools, and reference for the future study.