近四年全國私立大專校院不同學校體制對訓輔經費預算編列暨執行管控之影響

The Impacts of the Private Colleges' Systematic Features on Student Affair's Budget Preparations and Implementation Controls in Taiwan for the Last Four Years

為協助台灣地區私立大專校院改善學生事務工作上的問題，本研究嘗試以「以錢追事」，探討不同學校體制之私立大專校院在訓輔經費預算編列與執行管控上所較常面臨的問題。根據在2003年與2006年共257位來自全國私立大專校院實際承辦訓輔經費使用的業務單位行政人員接受問卷調查的意見，以學校屬性、學校成立年代及學校改制年資等三個學校體制變項，分別對訓輔經費預算編列暨執行管控17項情形之重要影響進行分析。結果發現，學校體制對訓輔經費預算編列與執行管控確實有所影響，私立高教體系的綜合大學學務單位可使用的資源權力普遍較優，但在學務單位缺乏行政預算與消化預算的問題上卻較普遍存在；私立技職體系的專科學校學務單位資源權力貧乏，但這些問題卻反而少見。研究也發現，早期成立的私立大專校院都較晚期成立的學校較普遍有學務單位事權未統一、學校未能建立與定期檢討訓輔經費使用機制以及承辦人員不瞭解法規等問題。改制一年內的私立大專校院訓輔工作人員對學務工作改善期望較高。針對研究結果，本研究加以討論並提供相關建議。

In order to help improve student affairs problems at private colleges in Taiwan， authors took the viewpoint of budget accountability to explore the student affair’s budget problems (including budget preparations and implementation controls) which were more frequently encountered by colleges with different systematic features. After surveying 257 relevant administrators at private colleges in Taiwan in 2003 and 2006， the authors analyzed the impacts of college attributes， founding eras of colleges and ages of school restructuring on student affairs’ budget preparations and implementation controls. The results showed that all three systematic feature variables were influential on student affair’s budget problems. More student affair units had better resources and powers in general colleges than that in technological and vocational colleges. It was also founded more student affair units lacked unit budgets and digested the budgets in general colleges than that in technological and vocational colleges. On the contrary， least student affair units had better resources and powers in junior colleges， and least student affair units lacked unit budgets and digested the budgets in those colleges. More private colleges founded earlier than that colleges founded later had the problems such as distributed student affair powers， improper budget management and staff unfamiliar with regulations. The fewest respondents who felt student affairs’ corresponding budgets were sufficient. Those who have high expected for improvement， typically from colleges with work experience less than one year. The results and implications were discussed. In the final， the authors provided some suggestions for solving the problems.