An Analysis on the Operation of School Funds at National Miaoli Special School with the Use of a Balanced Scorecard

• Main Authors: Chen-Hui Fen, 陳惠芬
• Other Authors: Chiao-Chun Feug
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/7nc2wt

碩士 === 育達商業科技大學 === 企業管理所 === 101 === In recent years, the national finance has been in a more and more difficult position, and the educational budget for public high schools and vocational schools were squeezed out and were drastically slashed. In view of the system of school funds implemented by the Ministry of Education (MOE) in public universities and colleges has brought decent effectiveness in increasing income and reducing expenditure, as well as invigorating operations and management, this fund system which has successfully transformed is therefore promoted in public vocational schools to improve their financial situation. The current study aimed to investigate the difficulties in operation and management that public vocational special schools have faced and their coping strategies. By compiling related literature, evaluation sheets, and financial data, a balanced scorecard was used to analyze the operation situation in National Miaoli Special School (NMSS), especially its school funds’ operation and management effectiveness and challenges in face of the trend of special education resource decrease. The study obtained NMSS’s SWOT (Strengths, Weaknesses, Opportunities, and Threats) by referring to the MOE’s school accreditation report of 2012 regarding NMSS and the data discovered from this study. Lastly, recommendations and measures to improve the effectiveness of NMSS’s fund operation and management were proposed to cope with the difficulties, weaknesses, and threats encountered. The conclusions of this study encompass the following 1. The literature shows the establishment background, current development, and future prospects of the school funds system that has replaced the budgetary system and currently implemented in senior high schools and vocational schools. 2. The problems and challenges they have encountered during the process and future corresponding strategies proposed by scholars. 3. A financial operation overview of special schools that have implemented the school funds system. For example, National Taoyuan Special School performed better in financial situation than others; schools had limited ability to fund by themselves and were unable to reduce the financial reliance on the government. 4. The financial perspective of NMSS after implementing the system of school funds: It has sufficient self-owned funds that effectively enhance financial operation’s flexibility and invigorate operation and management, so financial risks arereduced. Operation perspective: The system of school funds cannot downsize budget quota, but it has brought decent effectiveness in making the cost structure less rigid and inelastic. Social perspective: Projects delegated by education competent authorities, open access to school venues, employment and internship opportunities, and social service outside schools have increasingly enhanced schools’ service function for society. Yet, aspects such as cooperative education programs and fundraising still need improvement. 5. Difficulties in implementing the system of school funds include the following: Some related laws and regulations are incomplete and not specific enough; for instance, implementation is still limited by many laws and regulations; competent authorities cannot fairly and objectively subsidize schools’ income based on their characteristics, and do not examine their operation performance based on the previously formulated indicators and accordingly give rewards; an enormous amount of depreciation expenses result in unreasonable allocation of budget and resources according to school development; statements and reports are unable to reflect the reality of the operational effectiveness; lastly, school resources are not actively utilized.