幼教機構財務管理現況探討--以高屏地區為例

The Financial Management of Child Care Centers: A Study Based on the Kaohsiung-Pingtung Area

經濟的不景氣，加上在經營上既有的競爭與現實壓力，許多私立幼教機構的財務管理卻只著重於如何開源，而忽略了財務規劃、節流、與運用之重要性。有鑑於財務籌措、分配、調度、與運用的好壞直接影響了幼教機構經營命脈之興衰，而國內外關於幼教機構財務管理的研究卻是極度的缺乏，再加上教育部對國民教育向下延伸的決策是扶植、獎勵私幼，以朝免費化而非屬義務性教育推進，因此明瞭臺灣現今學前教育機構財務管理的情形，進而探討提昇之道以幫助其妥善經營運作，是當前刻不容緩且極為迫切的要務。本研究使用問卷調查法以瞭解高屏地區私立幼教機構的財務管理情況，並根據研究結果，提出建議，以作為教育行政當局提昇幼教機構財務管理效能與發展幼教政策之參考。

Although facing economic decline and increased competition， many private child care centers still focus their financial management only on increasing income. They ignore the importance of financial planning and reducing expenditures， not knowing that the distribution and utilization of funds directly affect the prosperity of a business. Since the government now encourages and supports private child care centers in order to promote its new policy of free but not compulsory education for children over five years old， we urgently need to understand the difficulties now facing child care centers’ financial management， to find solutions to the problems and help these centers run their business properly. This study used a survey method; its purpose is to analyze the financial-management situation of private child care centers in the Kaohsiung-Pingtung area. Based on the results of this research， suggestions are made for enhancing the efficiency of child care centers’ financial management and for developing a clearer policy regarding early childhood education.