| Summary: | 碩士 === 淡江大學 === 教育政策與領導研究所碩士在職專班 === 99 === The national senior high school fund had been completely implemented since 2010. This study aims to explore the operation and effectiveness of the school fund of National Senior and Vocational High Schools in Taiwan as of 2010, and proposes suggestions based on the findings. To achieve the above objectives, this study chooses National Senior and Vocational High Schools, excluding those of special education, as study objects. Research data are collected with questionnaire survey and analyzed with descriptive statistics, independent sample t test, one-way analysis of variance, Pearson product-moment correlation, and stepwise multiple regression analysis, doing document analysis at the same time. After inducing the analysis, the study finds that:
A. “The overall operation” of the school fund of National Senior and Vocational High Schools achieves a high degree of good standard. The operation of “accounting cashier and property management system” is the best, while the performance of “organization operation and management system” is lower than other aspects.
B. “The overall effectiveness” of the school fund of National Senior and Vocational High Schools achieves a moderate degree of good standard. “Financial independence and money interflow for expenditure reduction” is most approved, while “income augment and social services” is more difficult to reach.
C. For different positions, there are significant differences in recognition and approval both at an overall level and at an individual level in the operation of school fund of National Senior and Vocational High Schools in Taiwan. In In “tthe overall operation,” “principals’” are the highest, “general affairs directors of general affairs’” the second, and “accounting directors’ of accounting” the last. In “organization operation and management system” and “budget accounts management system,” both “principals’” and “general affairs directors of general affairs’” are higher than “accounting directors of’ accounting.” In “accounting cashier and property management system,” “principals’” are higher than both “general affairs directors of’ general affairs” and “accounting directors of’ accounting.”
D. In the effectiveness of school fund of National Senior and Vocational High Schools, for different positions, there are significant differences in the recognition and approval of “overall effectiveness,” “administrative efficiency and quality improvement,” and “financial independence and money interflow for expenditure reduction.” In these aspects, both “principals’” and “general affairs directors’ of general affairs” are higher than “accounting directors of’ accounting.” There is also a significant difference in the recognition and approval of “income augment and social services,” in which “principals’” are higher than “accounting directors of’ accounting.” There are no significant differences in other background variances.
E. There is a moderate positive correlation between “the overall operation” and “the overall effectiveness;” a highly positive correlation between “the overall operation” and “administrative efficiency and quality improvement;” and a moderate positive correlation between “financial independence and money interflow for expenditure reduction” and “income augment and social services.” There is also a moderate positive correlation among “overall effectiveness,” “organization operation and management system,” and “budget accounts management system.” The phases of “operation” and those of “effectiveness” bear a low to moderate positive correlation.
F. “The overall operation” of school fund of National Senior and Vocational High Schools and the phases of “organization operation and management system,” “budget accounts management system,” and “accounting cashier and property management system” under it all have predictable power on “the overall effectiveness.”
G. In terms of the overall fiscal aspects of government, the school fund of National Senior and Vocational High Schools are effective. In terms of the executive aspects of schools, abilities are improved, and services and contributions increase. However, there is still difficulty in financial affairs and a lack of proper supervision.
Based on the above findings, the study proposes suggestions and research directions for the reference of education administrative authorities, school administrators, and future studies.
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