| Summary: | 碩士 === 國立中山大學 === 財務管理學系研究所 === 107 === With rapid change of technology, the education mode of spoon-feed is no longer meet the need of interaction in education field. Hence, advocacy of flipped education, the teaching mode alteration such as Maker-education, storms into every level of education. The adaption to satisfy students, parents, and need of career development in teachers is what system of experimental education redeemed. All that also influences heavily in the strategy of management, self-budget financing and adjustment in schools of rural area.
My study focuses mainly on analysis of financial statement of Elementary School A, which executes indigenous experimental education in Shanlin District, by using the concept of financial ratio analysis. During the fiscal year from 2015 to 2018, financial index of Subsidiary Agency are constructed. The index are separated into two aspects and five ratios; there are educational resources aspects which contain
per-student-resource ratio, teacher-student ratio, ratio of additional human-resource; ratio of self-financing resources collecting ,ratio of flexibility in implementation are included in administration management aspect. To differentiate advantages of executing indigenous experimental education in School A, the results of financial index will be evaluated in the financial revenue and expenditure. As for those who keen to execute the same education mode, it is hoped that the result can provide some solution to endeavor to more educational resources and confer benefit to those students who are situated in the area of resources gap.
The results of analysis suggest that evaluations of financial statement in School A meet the final purpose of experiment school: conferring benefit to students in the rural district, decreasing resource gap by alternating educational strategies which contribute to increasing student-accompany, self-financing resources, flexibility of implementation.
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