| Summary: | 碩士 === 臺北市立教育大學 === 教育行政與評鑑研究所教育行政碩士學位在職進修專班 === 98 === The purpose of this study is to understand the implementation of university development fund in a Taipei municipal university, including the background and history of the subject university, difficulties that it encountered in the initial stage, the strategy that it applied to solve those problems, viewpoints that the competent authorities and the personnel of the subject university had, influence that budgeting and management of university development fund exerted. In addition, we also examined whether the differences in practice were caused due to the fact that the subject university belongs to a different system from the national universities. We finally made some conclusions and recommendations based on our findings.
To achieve those purposes mentioned above, we used document analysis, participating observation, and in-depth interviews. We first collected and collated relevant research literature, understood the history of university affairs fund in the national universities——including its current status, specific results, and future trends. Based on the literature data, empirical research, and similar interviews, we then sorted out the process and stages of university development fund in which the subject university was engaged. We finally drafted the outlines for interviews, which were classified into three different areas, for each of which 8 people were selected for the semi-structured interviews. Contents were finally classified and edited. Summaries were made. Our findings were compared with those of the document analysis and participating observation. Some conclusions are drawn as follows:
A.The objectives that the universities promote autonomy and increase flexibility for budget preparation and implementation are met.
B.It was difficult to resort to self funding during the initial stage of operation. The subject university needed to continue internal coordination and to promote understanding, etc.
C.The subject university must actively enhance its own capability to explore more funding sources, to earn more income and to cut down expenditure, to expand the overall educational resources, and improve social services.
D.The competent authority does not provide clear principles and procedures on how to implement the subsidy program. Without legalization, it is highly uncertain that the subsidy program can be carried out.
E.Financial statements are complex. Flexibility on how to use the fund can be explained differently if different legal basis is applied. Thus, there is a gap on perception of the program. However, it seems that everyone accepts the concept of income expansion, cost effectiveness, and cost reduction.
F.Because the subject university belongs to a different system from the national universities, it faces more stringent regulations, less flexibility in implementing its budget, and more restrictions from public opinions and external audit.
Based on our conclusions, we make the following recommendations:
A.For the competent authorities
1.Subsidies shall be not reduced or the proportion of self funding shall not be increased abruptly during the initial implementation stage of the program.
2.Incentives shall be provided to encourage donations from private sectors.
3.A complete set of laws and regulations shall be established soonest possible.
4.Fair and reliable performance evaluation indicators shall be established.
5.Experts shall be hired and authorized to draft the performance evaluation and incentive program for the university development fund.
6.Performance of the university development fund shall be periodically assessed.
B.For the subject university
1.It shall unleash its own strengths, improve its own weaknesses, and focus on its own overall performance.
2.It shall hire experts with management philosophy to plan and implement operations for the university.
3.It shall actively promote public education and academia-industry cooperation, to tap income resources and to enhance social interaction.
4.It shall set up a reward system.
5.It shall continue the propaganda of the university development fund and promote internal consensus.
C.For those who will make further study on this topic:
1.In our study, we observed and analyzed the subject university for its first year of implementation. You are suggested to take a long-term view on the subject university. You may follow up its development when it has a steady overall performance in implementing the program.
2.Taipei municipal universities and other national universities apply slightly different accounting principles to treat their subsidy amounts and accounts. If the basis of comparison is different, your analysis on the financial reports will be meaningless.
3.A qualitative study is good only for presenting the current situations of the subject in the case. Your follow-up study can be designed in the form of a questionnaire survey or other quantitative analysis, such as the Data Envelopment Analysis.
Keywords: school affairs fund, university development fund,
higher education, school management
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