| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 90 === Thesis title: A Probe into the Change in Compulsory Education Budgeting─Taking the Junior High Schools of Taipei, For instanceSize of thesis: 125 pagesDepartment/Class: Department of Accounting, On-the-Job Class for Master Degree（Student Accreditation Code: 78877914）Graduate Student: Tu Yu-chih Thesis Advisor: Professor Wang Yi-hsin, Ph. D.Abstract of the Thesis: In the constitutional amendment 1997, the minimum ratio for fixed percentage assured for education, science and culture out of the total budgets for governments in various levels was scrapped. As expressly set forth in Article 13 of the “Education Budgeting & Management Law” which passed the third (final) reading in December 2000: “For educational fund revenues and expenditures, the municipal, county (city) governments shall establish ‘Local Education Development Fund’ pursuant to the legal budgeting. The regulations for revenues, expenditures, custody and disbursement shall be enacted by the municipal, county (city) governments”. The municipal, county (city) governments are further required to put the regulations into enforcement within one year from promulgation. Accordingly, Taipei Municipal Government further acted “Autonomous Statute for Revenues, Expenditures, Custody and Disbursement of the Local Education Development Fund”, expressly providing in the Statute that “The Fund shall be provided into the budget of the auxiliary units”. Accordingly, in Taipei City, the funds for local education has been transformed from ordinary fund unit into auxiliary units of specific funds. Funds for compulsory education, also known as national education, have been provided in general government unit budgets, with all financial revenues and expenditures always collected and disbursed by national treasure in package. After all, a school differs from general administrative office. A same provision equally applicable to an administrative office might be inevitably infeasible to a school. A general business concern enacts policies dependent upon accounting information systems. A government dispatches economic resources on grounds of accounting information. Budgeting is the very origin of government accounting. Budgeting of the government tends to affect enforcement of the entire operating plans and the method of expression of accounting information. In turn, it would further affect the government policies in the economic resource allocation. Theoretically, the independent financial entities as the auxiliary units which budget the specific funds are responsible for raising the funds themselves. In fact, the specific funds bear the functions to encourage creation of revenues and inhibit expenditures. The balance of retained fund should be free of the restriction of being surrendered to the national treasure upon the end of the fiscal year. In disbursement of the funds, they are more flexible and autonomous than general funds. According to the Financial Revenue & Disbursement Allocation Act currently prevalent in the Republic of China, there lack laws prevalent in governments in various levels to expressly indicate which taxes should be allocated for education. Currently tuition fees and miscellaneous fees are exempted in primary schools and junior high schools. The funds provided for local education development are not self-sustainable. Judging from Article IV of Budgeting Law, the definition of Specific Funds, and Article IV of Statute of Specific Funds under the Central Government Level Competent Authorities, one can tell for sure that the funds do not live up to the conditions of specific funds in the auxiliary unit budgeting. The surveys conducted in the present study yielded the findings: Over 65% of the interviewed respondents voiced that national education should not be counted for costs; over 85% of the respondents voiced that junior high schools and primary schools should not be required to raise any part of the funds. More than 76% of the respondents believed that junior high schools and primary schools should not be budged with auxiliary unit funds like a college. A majority of the interviewed respondents voiced that after the local education development funds are established and budgets are provided in the budgeting mode as auxiliary units for specific funds, those schools do not attain significant breakthrough or upgrade as anticipated in terms of financial automation, budgeting flexibility, efficiency and such fund disbursement. In terms of legal, theoretical and practical aspects, the funds for local education development do not live up to the conditions required for specific funds as the budgets of auxiliary units. Now that the competent authorities have come to consensus, nevertheless, such a policy must inevitably be put into enforcement. Under the current policy, the competent authorities of the government should play the appropriate roles by positively studying and updating laws and ordinances concerned, selecting the assessment indicators, materializing the assessment systems, working out budgeting and evaluating instruments to improve the effectiveness in the disbursement of funds. Schools and educational authorities alike should try to accept resources from society extensively to characterize schools, underline the constructs of personnel concerned in stressing cost effectiveness. Through all such efforts in combination, the benefits and effectiveness of the new systems will be demonstrated in full.
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