偏遠地區高級中等學校校務基金運作與績效之探討

An Inquiry into the Operation and Performance of School Funds in Remote High Schools

《偏遠地區學校教育發展條例》於2017年實施以後，偏鄉地區學校經營的問題獲得政策的關注。本研究以焦點團體訪談建構一組國立高級中等學校校務基金績效指標，包括基金管理、基金運用、財務收支及基金籌措等，計算2016～2018年度13所偏鄉高級中等學校校務基金績效表現，並與62所非偏鄉學校進行比較，以探討偏鄉學校財務結構與實際經營困境。結果發現，偏遠地區高級中等學校校務基金績效表現有其優勢與劣勢：偏鄉學校可用營運資金、現金賸餘、營運現金流量等指標與非偏鄉學校無太大差異；偏鄉學校的單位成本、資本門補助及折舊比非偏鄉學校高；偏鄉學校自籌收入比非偏鄉學校低，但財務努力程度卻較高。據此，本研究建議增加偏鄉學校人力、給予偏鄉學校編列較高基本需求額度預算，以及省思偏鄉學校實施基金預算制度的先天限制。

Since the Act for Education Development of Schools in Remote Areas took effect in 2017, issues related to the operation of remote schools have been the concern of policy makers. This study aimed to investigate the operation and performance of school funds of remote high schools. Through focus group interviewing, the four-facet indicators measuring public high school fund performance based on accounting system—fund management, fund distribution, revenue and expense, and fund collecting—were developed. The 2016-2018 fiscal-year final accounts of 13 remote schools and 62 nonremote schools were collected and their indicator performance was calculated. The findings were as follows: The two school groups made no difference in available operation fund, cash surplus, and operation cash flow. Remote schools had higher perstudent and per-class unit costs, and a higher capital outlay than non-remote schools. Although the ratios of self-raised revenues to total revenues were lower than those of non-remote schools, remote schools had higher ratios of fiscal efforts to total revenues, and per-staff fiscal efforts. This study made the following policy suggestions: to increase teacher and assistant manpower in remote schools, to increase the basic needs for remote high schools when compiling annual budget, and to reflect on the inherent limitations of the budget system of fund operation in remote schools.