| Summary: | 碩士 === 國立臺北大學 === 公共行政暨政策學系碩士在職專班 === 100 === Since 2005, the Ministry of Education has planned the “Experimental Plan for the subordinate unit budget of the Education Development Fund at Local-Government Level”. In accordance with the Executive Yuan’s policy, this plan was approved in February 2008 and implemented in 2009. The change of this budget system has a significant impact on each operation and the regulations. It required full cooperation among all related units. After this experimental plan has been carried out for 2 years, most of the cities and counties have already started to implement this plan. What implementation strategies have been proposed by the Ministry of Education? Before the upgrade, the New Taipei City was the largest county national wide. Indeed, the implementation results of the New Taipei City have a target meaning. What qualification does the New Taipei City have and what does the New Taipei City Government concern about when carrying out this plan? Besides, the aim of this change of budget system is to alter the schools’ traditional budget implementation thoughts and encourage reducing expenditure and aggressively increasing income through innovative methods. However, the elementary and junior high schools only have limited ability to obtain financial resources. Whether the implementation of the subordinate unit budget can actually result in an increase of income and a reduction in expenditure? How about the schools’ perception and intention of the implementation? This study believed the operating method of the local education budget is value added and meaningful from the viewpoint of process reengineering at current stage. In addition, this study focused on the discussion of the roles, functions and interaction between the central government and the New Taipei City when promoting the new system. The document analysis, the survey-questionnaires, and the in-depth interview that have been conducted and the findings are as the followings:
1. The difference between the goal of central policy and the implementation strategies: (1) focus on the strategy involvement but there is a lack of an effective follow-up support (2) the centralized payment reduces the individual profits but increases the overall local financial efficiency.
2. New Taipei City’s considerations for the policy implementation: (1) the opportunity and pressure from the change of system (2) the implementation of the fund system will not affect the financial arrangement (3) the previous cases have been taken as example (4) the central government has an extremely firm determination.
3. The differences in intention and perception among the local authority units and schools: (1) the authority units have a consensus but the coordinating system is insufficient (2) even the schools have implemented the fund strategy but they do not have an aggressive attitude (3) the authority units and the schools have different opinions toward the use of the cash balance; in general, the schools think that the implementation procedure is too complicated and inflexible (4) the differences in resources among all schools have an impact on the result of the increase of income for short-term (5) the accounting manpower is insufficient and unstable.
Based on the above mentioned findings, this study has repositioned the strategic goal and function of the local education development fund and proposed the strategies for the reengineering process of New Taipei City’s implementation of local education development fund and improving the employees’ capabilities to cope with the establishment of fund and the change of procedure.
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