高級中學校務個案分析：新課綱推動下之學校經費治理

A Case Study of Institutional Research in Senior High School: School Financial Governance Under the New Curriculum Guidelines

校務研究於高等教育階段已有相當歷史，在中學階段仍在發展中；十二年國民基本教育上路之後，學校課程與教學自主性提高、新課綱專案補助款增加，使中學校務研究與經費治理的重要性俱增。有鑑於此，本研究選取一所高中為研究個案，探討新課綱推動前後三年（2017-2022年）學校經費收支情況，並分析其經費治理意涵。研究結果顯示，學校收入來源高度依賴政府補助，缺乏資源多元韌性；學校經費支出呈現被動週期性；補助款變動大，影響學校經費之公平性與穩定性。依據研究結論，提出強化個案學校經費治理之建議策略，包括拓展非公部門財源、從年度本位走向週期本位經費治理模式、建立利害關係人參與機制及建構該校教育生產函數模型。

Institutional Research (IR) has a considerable history in higher ed¬ucation, yet it remains in a developmental stage at the secondary level. With the implementation of the“12-year National Basic Education Cur¬riculum Guidelines”, the increased autonomy in school curriculum and instruction, coupled with the rise of project-based grants for the new cur¬riculum guidelines, which concurrently heightened the importance of IR and finance governance in secondary schools. In light of this, this study selected a senior high school as a research case to explore the school’s financial income and expenditure during the three years before and after the promotion of the new curriculum (2017‒2022) and to analyze its im¬plications for finance governance. The research results indicated that the school’s income sources relied heavily on government grants, reflecting a lack of resilience in resource diversification. School expenditures exhib¬ited a pattern of passive periodicity. Furthermore, significant fluctuations in grants affected the equity and stability of school finance. Based on the research conclusions, several strategic recommendations were pro¬posed to strengthen the finance governance of the case school, includ¬ing expanding non-public sector financial resources, transitioning from an annual-based to a cycle-based finance governance model, establishing stakeholder participation mechanisms, and constructing an educational production function model for the school.