Comparison of School Finance in Junior High Schools about Kaohsiung Districts and the Size of Schools: A Case Study of Four Schools
This research aims to study the allocation of budget of different junior high schools in Kaohsiung district， an issue which the researcher would like to further explore due to the lack of funding at the school researcher is currently employed. Study will focus on whether the regional relation between Kaohsiung City and County affects the allocation of budget or it’s simply the size of the school that matters. The study collects the data of each school’s annual balance of expenses from 2013 to 2015 for analysis along with literature review， and can be concluded as follow:
1. Large-scale schools in Kaohsiung City had been greatly affected by Low Birth Rate. 2. School budget was mostly allocated to personnel costs. 3. The government made almost no difference in its regular budget for either schools in Kaohsiung City or those in the original Kaohsiung County. 4. Capital Expenditure was made according to the actual needs of schools. 5. The cost of unit per student was lower in large-scale schools; however， students’ academic achievements in those schools were relatively better. 6. Planning the budget was considered important for each school， but not many teachers participated in it. 7. The disbursement of school fund might not be able to meet the actual needs because how the school had managed the budget was not shown to public.
Under all these circumstances， the researcher hopes that， by providing some suggestions to the government， improvement can be made to help allocate the expenditure more appropriately.
|關鍵詞||學校經費、學校經費編列、學校經費運用、school finance、allocation of school finance、disbursement of school finance|