| Summary: | 碩士 === 國立屏東科技大學 === 高階經營管理碩士在職專班(EMBA) === 100 === The purpose of school funds is to increase the flexibility of financial budget, improve the use efficiency of resources and establish the concept of “user pays.” As schools face shortage in educational funds, evaluation of the effectiveness of school funds becomes an urgent and needed topic. The objectives of the research include: 1. To understand the nature and current status of school funds; 2. To review the effects achieved by the goal of school funds in senior high schools and vocational high schools in Pingdong area; 3. To discuss whether school funds can adjust the difference between the fund structures of senior high school and vocational high school. In terms of the research method, Annual Financial Reports between 2009 and 2011 were collected from all of the targeted schools. The goals of school funds were divided into “Financial Income and Expenditure Performance,”“Reduction of Government’s Financial Burden,”“Increasing Financial Resources to Overcome Increase in Cost” and “Improvement in Budget Consumption.” The goals were established with hope to have excellent and objective research results. Seven national senior high schools and vocational high schools in Pingdong area were selected as the research targets. Case study was applied, the data collected were summarized and concluded and the financial ratios were calculated. Descriptive analysis was applied to understand the status and the goals achieved after school fund budgeting was applied in national high schools in Taiwan. Lastly, from literature review and results gained in the research, the following conclusions are obtained: 1. After school funds are introduced, from the viewpoint of cash receipts and payments, the receipts are greater than the payments and the principle of balanced receipts and payments is met. However, if the expenditure includes depreciation charges (amortization) such as fixed assets, the payments would be greater than the receipts and the balance between receipts and payments would be affected. 2. The ratio of subsidy fund income versus total expenditure has been decreasing year by year. It shows school funds are beneficial in terms of reducing the government’s financial burden. 3. In terms of increasing financial resources to overcome the increase in cost, in addition to the implementation of fund reduction policy, the schools still could not stabilize or develop financial income resources. 4. If the schools use the funds evenly in each season, the circumstance where schools had to consume the entire extra budget in the end of the year would not be as prevalent. 5. By means of using projects to apply for project fund and subsidy, not only the self-competiveness can be improved, the fund structure of senior high schools and vocational high schools can be adjusted which has positive effect for the implementation of the 12-year compulsory education policy.
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